Introduction to the Proposed Enhancements – International Professional Practices Framework (IPPF)

Proposed Enhancements of the IPPFOn August 4, 2014, the Institute of Internal Auditors’ IPPF “Re-look” Task Force (RTF), released the Exposure Draft for the Proposed Enhancements to the IIA International Professional Practices Framework (IPPF).  While the changes may appear somewhat cosmetic and superficial, they do have far reaching affect on the profession.

Below is a summary of the proposed changes:

  • The IPPF will retain the Definition of Internal Auditing, the Code of Ethics, the International Standards for the Professional Practice of Internal Audit (Standards), and the existing guidance.
  • The exposure draft introduces a Mission of Internal Auditing that is intended to underpin the framework.
  • The exposure draft introduces twelve Core Principles.  These principles are sub-divided into three groups (input, process, and output).
  • “Practice Advisories” and “Practice Guides” are reorganized and renamed to “Implementation Guidance” and “Supplemental Guidance.”
  • A new level of guidance is proposed for emerging issues.
  • The “Position Papers” will be removed.
  • The classifications “Mandatory” and “Strongly Recommended” will be changed to “Required” and “Recommended.”
  • The graphical depiction of the IPPF will be adjusted to reflect the above changes and the resulting relationships of each.

The cutoff date for comments is November 3, 2014.  You can find the exposure document and respond at  I’ll definitely be responding to this exposure draft.  I hope you will, too!


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