Mandatory Guidance

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.

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 mandatory elements of the IPPF are:

• 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)