The International Professional Practices Framework® (IPPF®), which organizes The IIA’s authoritative body of knowledge on the professional practice of internal auditing, was updated in 2024. Three components comprise the IPPF:
Internal audit functions are expected to be in conformance with the Global Internal Audit StandardsTM now. The Standards guide the worldwide professional practice of internal auditing and serve as a basis for evaluating and elevating the quality of the internal audit function. The Standards are set according to a due process followed by the International Internal Audit Standards Board and overseen by the IPPF Oversight Council.
The IIA will be providing the Global Internal Audit StandardsTM in a variety of languages, and translations will be posted as they become available.
If you have a question about reprinting the Standards, email copyright@theiia.org. If you have a question about translating the Standards or Global Guidance titles, email translation.services@theiia.org.
The IIA is no longer authorizing reprinting or translating of the 2017 International Standards for the Professional Practice of Internal Auditing, though they remain in effect during the transition period throughout 2024. Numerous translations of the 2017 Standards are still available on that web page.
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The 2024 IPPF includes Global Internal Audit Standards, Topical Requirements, and Global Guidance.
The Global Internal Audit Standards incorporate content from the five mandatory elements of the 2017 IPPF (Mission of Internal Audit, Definition of Internal Auditing, Core Principles for the Professional Practice of Internal Auditing, Code of Ethics, and Standards) as well as one of the recommended (nonmandatory) elements, Implementation Guidance. These elements no longer exist as separate entities.
Topical Requirements will be added as a mandatory element of the IPPF and aim to enhance the consistency and quality of internal audit services related to specific risk areas.
Global Guidance will continue to be a recommended element in the new IPPF, providing in-depth information about various internal audit practices and subjects.
The 2024 Global Internal Audit Standards incorporate all the mandatory elements of the 2017 IPPF, including the Definition of Internal Auditing, Mission of Internal Audit, Code of Ethics, Core Principles for the Professional Practice of Internal Auditing. Additionally, the recommended guidance contained in the 2017 Implementation Guides also has been incorporated into the 2024 Standards as considerations for implementation and examples of evidence of conformance. These elements are no longer considered separate elements of the framework.
The Standards are effective for quality assessments January 9, 2025
Gap/readiness assessments may be scheduled at any point to help your internal audit function prepare to implement the new Standards effectively.
Assessments conducted in 2025 will primarily evaluate conformance with the Global Internal Audit Standards. The quality assessor will exercise professional judgment in considering the internal audit function's efforts to conform with these standards, while also taking into account work performed under The IIA’s previous International Standards for the Professional Practice of Internal Auditing.
For more information about external quality assessments, please visit Quality Services.
The 2024 edition of the Quality Assessment Manual is available in eBook and hardcover formats for purchase from The IIA Bookstore. This edition incorporates the requirements of the 2024 Global Internal Audit Standards, effective for quality assessments beginning January 9, 2025.
Those who have successfully completed all three CIA exam parts and earned the CIA certification will not be required to retest or earn a new credential. No actions are required other than fulfilling annual certification renewal policy.
Details about the most recent processes appear in the Report on the Standard-setting and Public Comment Processes for the Global Internal Audit StandardsTM.
The IIA receives many questions concerning downloading, copying, and distributing the Global Internal Audit Standards and related materials available. Find answers to the most common questions.
The Standards have been translated into more than 20 languages. Please find the tab above titled “ALL OTHER LANGUAGES.”
"The IIA is grateful to members of the International Internal Audit Standards Board past and present who devoted countless hours of their time as volunteers to this worthy project. The Global Internal Audit Standards are the culmination of years of research, outreach, feedback, and due diligence, all of which were vital to crafting Standards that reflect the vision, breadth, and depth of our profession and the needs of the organizations we serve. The IIASB thanks the IPPF Oversight Council, IIA members and staff, IIA affiliates, internal audit practitioners, and other stakeholders that contributed their time and feedback throughout the process. The perspectives shared were invaluable in shaping the Standards to address the evolving needs and challenges faced by audit professionals and organizations worldwide."
Naohiro Mouri, CIA, CPA, Chairman, International Internal Audit Standards Board
J. Michael Peppers, CIA, QIAL, CRMA, CPA, Immediate Past Chairman, International Internal Audit Standards Board
