Implementing the International Professional Practices Framework, Updated 3rd Edition

The original edition of this book was written to provide internal auditors with guidance on how to put into practice the set of International Standards for the Professional Practice of Internal Auditing (Standards), which first became effective January 1, 2002. The underlying structure of the Standards has held up well.

Yet, the professional practice of internal auditing has continued to evolve. In 2006, the Board of Directors of The Institute of Internal Auditors (IIA) established an international steering committee to review the existing professional practices framework. The results culminated in a new framework for internal audit guidance, the International Professional Practices Framework (IPPF), which was released in 2009 and updated in 2011.
The information in this book is designed to serve as a practical guide for applying the IPPF. The “crash course” in this book outlines the specific actions auditors must take to conform with the Standards and the other elements of the IPPF. In doing so, it:
• Reviews basic information on the essential elements required for providing effective internal audit services.
• Discusses in depth those elements representing significant change.
• Provides specific practical tools and techniques for delivering high quality internal audit services.