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IPPF Oversight Council

Organizations represented on the Council

International Organization of Supreme Audit Institutions (INTOSAI)

Paweł Banaś, Chair

Global Network of Director Institutes (GNDI)

Kirsten Patterson

International Federation of Accountants (IFAC)

Lee White
Ross Smith (Alternate)

International Foundation for Ethics and Audit (IFEA)

Brett James

International Monetary Fund (IMF)

Elie Chamoun

Organisation for Economic Co-operation and Development (OECD)

Jesper Johnson

The World Bank

Juan Carlos Serrano-Machorro
Erdene Ayush (Alternate)

The IIA

Naren Aneja
Augustino Mbogella

Standard-setting in the public interest

Framework for Setting Internal Audit Standards in the Public Interest

This document presents a standard-setting framework that ensures The IIA standard-setting committees establish high-quality standards for internal auditing suitable for global adoption and implementation.

The standard-setting framework addresses:

  • Stakeholders served by the standards.
  • Principles for enhancing stakeholder trust in the standards.
  • Structure and process to set standards in the public interest.
  • Oversight and assessment of the standards’ responsiveness to stakeholders.

The standard-setting framework increases stakeholder confidence and ensures the standards serve the public interest.

Download Framework for Setting Internal Audit Standards in the Public Interest

Download Framework for Setting Internal Audit Standards in the Public Interest

Reports of the IPPF Oversight Council

The IPPF Oversight Council issues reports to provide insight into their activities to ensure that the manner in which standards and guidance are created is effective, fair, transparent, relevant, and in the best interests of their stakeholders and the public.