Mandatory guidance is developed following an established due diligence process, which includes a period of public exposure for stakeholder input.
The mandatory elements of the IPPF are:
- Core Principles for the Professional Practice of Internal Auditing
- Definition of Internal Auditing
- International Standards for the Professional Practice of Internal Auditing
Global Internal Audit Standards 2024. Read more...
This report describes The IIA's objectives and processes for setting the standards for the internal audit profession. Read more...
Risk in Focus provides practical, data-driven research to help internal auditors and their stakeholders understand today’s risk environment and prepare audit plans for the year ahead. Read more...
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