Standards & Guidance
Access the International Professional Practices Framework (IPPF) and guidance that defines the internal audit profession globally.
International Professional Practices Framework
The International Professional Practices Framework (IPPF) is the conceptual framework that organizes the authoritative guidance provided by The Institute of Internal Auditors (IIA). It consists of mandatory guidance and recommended guidance.
The IPPF provides guidance to internal auditors worldwide and promotes an effective framework for internal audit activities. It ensures consistency, quality, and professionalism across the internal audit profession.
Key Components
- Mandatory Guidance (Core Principles, Code of Ethics, Standards)
- Recommended Guidance (Practice Guides, GTAGs)
- Supporting Materials and Resources
Standards Categories
Mandatory Guidance
Core elements of the International Professional Practices Framework that are required for professional practice.
- • Core Principles for the Professional Practice of Internal Auditing
- • Code of Ethics
- • International Standards for the Professional Practice of Internal Auditing
- • Definition of Internal Auditing
Recommended Guidance
Supporting materials and resources that assist internal auditors in implementing the Standards.
- • Practice Guides
- • Global Technology Audit Guides (GTAGs)
- • Position Papers
- • Implementation Guides
Recent Updates
Updated Standards - 2025 Edition
Effective January 1, 2025
The International Standards have been updated to reflect emerging risks and technologies in the internal audit landscape.
New GTAG on AI Auditing
Published November 2025
Global Technology Audit Guide on auditing artificial intelligence systems and machine learning algorithms.
Practice Guide: ESG Assurance
Published October 2025
Comprehensive guidance on providing assurance over environmental, social, and governance reporting.
Resources
Standards Support
Email:
standards@iia-ethiopia.org
Phone:
+251 11 123 4567
Technical Support:
Monday - Friday: 9:00 AM - 4:00 PM
Global IIA Standards
Access the complete set of International Standards from The IIA Global website, including translations and implementation resources.
Visit IIA Global