Recommended 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.

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. The recommended elements of the IPPF are:

• Implementation Guidance — assist internal auditors in applying the Standards.
• Supplemental Guidance (Practice Guides) — provide detailed processes and procedures for internal audit practitioners.