Standards and Guidance

The IIA guides the international profession of internal audit with not only Standards, but numerous additional resources to assist internal auditors worldwide implement best practices in our ever-changing and growing field. These resources including advisories, guides, papers, and tools are available to you by using specific components of the IPPF below, or by clicking on any of these six categories for more information: 


International Professional Practices Framework (IPPF)

Order the IPPF in print and/or CD

The International Professional Practices Framework (IPPF) is the conceptual framework that organizes authoritative guidance promulgated by The Institute of Internal Auditors. IPPF guidance includes:

Mandatory Guidance

Definition of Internal Auditing

Code of Ethics


Strongly Recommended Guidance

Position Papers

Practice Advisories

Practice Guides

Learn more about the IPPF, including the definiton of each element listed above.

New IPPF Guidance - Click here to see all guidance released recently.

Experience the IPPF Experience the IPPF

Engage with the IPPF through a seamless, interactive experience. Easily navigate through the Standards, Practice Advisories, Practice Guides, and other sections. You will need Adobe Flash Player to view this.

Experience the IPPF Jan. 1, 2011

  • Practice Guide Series: Global Guidance in Action!

  • FREE for members!

  • Next Web Event: Information Coming Soon

  • Resources in Spanish and French
  • Responses

  • View The IIA's responses to exposure drafts and requests for comment from other organizations.

  • Guidance-setting Due Diligence
  • Additional Resources

  • Find resources you need in areas such as corporate governance, risk management, and creating an audit shop.
  • IIA members are permitted to use the IPPF in the following scenarios:

  • Sharing the IPPF on an intranet: all users must be IIA members.

  • Incorporating The IIA's Definition of Internal Auditing, Code of Ethics and International Standards of the Professional Practice of Internal Auditing in an internal audit charter or operating manual.

  • Permission to Translate IPPF
  • Yellow / Red Book:
  • A Comparison of IIA and GAO Standards

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