International Professional Practices Framework

The International Professional Practices Framework (IPPF) is the conceptual framework that organizes authoritative guidance promulgated by The Institute of Internal Auditors. They are valid as of 1.1.2017. 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.

The Mission of Internal Audit describes internal audit’s primary purpose and overarching goal. Achievement of the mission is supported by the entire IPPF.

The mandatory elements of the IPPF are:

Members of the IIA and consequently also members of the IIA Switzerland, are unconditionally obliged to comply with the mandatory Elements.

As recommended guidance the Implementation Guidance (before Practice Advisories) and Supplemental Guidance (Practice Guides) support the application of the Definition, Code of Ethics and the Standards. The access is free for our members on the IIA global Homepage. All Implementation Guides have been adapted to the new Standards 2017 now and can be downloaded in one document here: