Use of conforms with the International Standards for the Professional Practice of Internal Auditing

International Standards for the Professional Practice of Internal Auditing

Standards are principle-focused and provide a framework for performing and promoting internal auditing. The Standards are mandatory requirements consisting of:

  • Statements of basic requirements for the professional practice of internal auditing and for evaluating the effectiveness of its performance. The requirements are internationally applicable at organizational and individual levels.
  • Interpretations, which clarify terms or concepts within the statements.
  • Glossary terms.

It is necessary to consider both the statements and their interpretations to understand and apply the Standards correctly. The Standards employ terms that have been given specific meanings as noted in the Glossary, which is also part of the Standards.

Recommended The IIA Dec 01, 2016

  1. RECOMMENDED
  2. IMPLEMENTATION
  3. 1321 – USE OF "CONFORMS WITH THE INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING"​

​Discusses the conditions for indicating that the internal audit activity conforms with the International Standards for the Professional Practice of Internal Auditing. Includes consideration of internal and external assessments.

  • Recommended
  • Quality Assurance and Improvement Program
  • Global Regions

The IIA

The Institute of Internal Auditors

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What is International Standards for the Professional Practice of Internal Auditing?

International Standards for the Professional Practice of Internal Auditing. Standards are principle-focused and provide a framework for performing and promoting internal auditing.

What is the purpose of International professional Practices Framework?

The International Professional Practices Framework (IPPF) is the conceptual framework that organises authoritative guidance promulgated by The IIA. The IIA provides internal audit professionals worldwide with authoritative guidance organised in the IPPF as mandatory guidance and recommended guidance.

What Standards guide the work of internal audit professionals?

The PPF comprises the official definition of internal auditing, the International Standards for the Professional Practice of Internal Auditing (the Standards), the Code of Ethics, Practice Advisories, and development and practice aids.

What are the core principles for the Professional Practice of Internal Auditing?

Core Principles for the Profession of Internal Auditing.
Demonstrates integrity..
Demonstrates competence and due professional care..
Is objective and free from undue influence (independent)..
Aligns with the strategies, objectives, and risks of the organization..
Is appropriately positioned and adequately resourced..