The International Professional Practices Framework (IPPF) is the conceptual framework that organizes authoritative guidance promulgated by The Institute of Internal Auditors. A trustworthy, global, guidance-setting body, The IIA provides internal audit professionals worldwide with authoritative guidance organized in the IPPF as mandatory guidance and recommended guidance. For more information click here.
Topical Requirements are one of the three key elements of the IPPF and address pervasive and evolving risks. The requirements are mandatory when scoping audits of identified topics.
Internal auditors are encouraged to participate in the public comment for the pilot Cybersecurity Topical Requirement. Complete this short survey by 3 July 2024.
Call to action: Take the Survey
For more information, visit: https://www.theiia.org/en/standards/2024-standards/topical-requirements/
Released last January 9, 2024, the new Standards will become effective January 9, 2025. Early adoption by internal audit functions is encouraged.
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. At the heart of the Standards are 15 guiding principles that enable effective internal auditing.
The previous version, the International Standards for the Professional Practice of Internal Auditing released in 2017, remains approved for use during a one-year transition period.
To access available resources, visit: https://www.theiia.org/en/standards/
