The International Professional Practices Framework® (IPPF®), which organizes The IIA’s authoritative body of knowledge on the professional practice of internal auditing, was updated in 2024. Three components comprise the IPPF:
Internal audit functions are expected to be in conformance with the Global Internal Audit StandardsTM now. The Standards guide the worldwide professional practice of internal auditing and serve as a basis for evaluating and elevating the quality of the internal audit function. The Standards are set according to a due process followed by the International Internal Audit Standards Board and overseen by the IPPF Oversight Council.
The Complete 2024 Global Internal Audit Standards™ are available in multiple languages.
If you have a question about reprinting the Standards, email copyright@theiia.org.
If you have a question about translating the Standards or other content, email translation.services@theiia.org.
The 2024 International Professional Practices Framework® (IPPF®) includes Global Internal Audit Standards™, Topical Requirements, and Global Guidance.
The 2024 Global Internal Audit Standards are a mandatory component of the 2024 IPPF and incorporate all the mandatory elements of the 2017 IPPF, plus the 2017 IPPF’s Implementation Guidance.
The Global Internal Audit Standards incorporate content from the six elements of the 2017 IPPF:
These elements no longer exist as separate entities.
Topical Requirements were added as a mandatory component of the 2024 IPPF and aim to enhance the consistency and quality of internal audit services related to specific risk areas.
Global Guidance continues to be a recommended component in the 2024 IPPF, providing in-depth information about various internal audit practices and subjects.
The Standards are effective for quality assessments January 9, 2025.
For information about quality assessments, visit Quality Services.
The 2024 edition of the Quality Assessment Manual is available in eBook and hardcover formats for purchase from The IIA Bookstore.
This edition incorporates the requirements of the 2024 Global Internal Audit Standards, effective for quality assessments beginning January 9, 2025.
Those who have successfully completed all three Certified Internal Auditor® (CIA®) exam parts and earned the CIA certification will not be required to retest or earn a new credential.
No actions are required other than fulfilling the requirements of the annual certification renewal policy.
Details about the most recent processes appear in the Report on the Standard-setting and Public Comment Processes for the Global Internal Audit StandardsTM.
For questions about downloading, copying, reprinting, and distributing the Standards, review the Global Internal Audit Standards Copyright Notice or email copyright@theiia.org.
The Standards have been translated into more than 30 languages.
If you have a question about translating the Standards or other IPPF content, email translation.services@theiia.org.
The IIA is no longer authorizing translation of 2017 International Standards for the Professional Practice of Internal Auditing, however existing translations may be accessed for historical reference.
"The IIA is grateful to members of the International Internal Audit Standards Board past and present who devoted countless hours of their time as volunteers to this worthy project. The Global Internal Audit Standards are the culmination of years of research, outreach, feedback, and due diligence, all of which were vital to crafting Standards that reflect the vision, breadth, and depth of our profession and the needs of the organizations we serve. The IIASB thanks the IPPF Oversight Council, IIA members and staff, IIA affiliates, internal audit practitioners, and other stakeholders that contributed their time and feedback throughout the process. The perspectives shared were invaluable in shaping the Standards to address the evolving needs and challenges faced by audit professionals and organizations worldwide."
Naohiro Mouri, CIA, CPA, Chairman, International Internal Audit Standards Board
J. Michael Peppers, CIA, QIAL, CRMA, CPA, Immediate Past Chairman, International Internal Audit Standards Board
