A.2 International Professional Practices Framework (IPPF®)

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

International Professional Practices Framework

Mandatory Guidance

The Mission of Internal Audit describes internal audit’s primary purpose and overarching goal. Achievement of the mission is supported by the entire IPPF, including the mandatory elements of the Definition, Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, and Standards, as well as all recommended guidance.
The mandatory elements of the IPPF follow:
- Core Principles for the Professional Practice of Internal Auditing
- Definition of Internal Auditing
- Code of Ethics
- International Standards for the Professional Practice of Internal Auditing (Standards)
Conformance with the principles set forth in mandatory guidance is required and essential for the professional practice of internal auditing. Mandatory guidance is developed following an established due diligence process, which includes a period of public exposure for stakeholder input.

The recommended elements of the IPPF are:
- Implementation guidance
- Supplemental guidance
Recommended guidance is endorsed by The IIA through a formal approval process. It describes practices for effective implementation of The IIA's Core Principles, Definition of Internal Auditing, Code of Ethics, and Standards.