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Governance Process and Due Diligence

The International Professional Practices Framework is the conceptual framework that brings together The IIA’s Standards into one convenient location. The IPPF is the result of a rigorous due diligence process and is developed by the International Internal Audit Standards Board (IIASB, Standards Board) to deliver authoritative guidance from experienced experts from around the world.

The IIA has established a governing framework for setting the Standards. It includes independent oversight by the IPPF Oversight Council (IPPFOC) to ensure that the Standards Board adheres to sound governance and due process, considers input from all stakeholders, and serves the public interest.

The IPPFOC, together with The IIA, issued the "Framework for Setting Internal Audit Standards in the Public Interest" with the goals of strengthening stakeholder engagement in internal audit standards-setting and better serving the public interest.