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• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  International Professional Practices Framework – Overview of the current guidance of the Institute of Internal Auditors

  T. Flemming Ruud, Philipp Friebe, Daniela Schmitz, Shqiponja Isufi

  …summer 2007. In order to emphasize the international focus of the framework, it was renamed as the International Professional Practices Framework (IPPF… …IPPF contains some important changes which are explained in this article. First, the individual elements of the frame- work are described, then, the… …development of the IPPF. 2 Elements of the Updated Framework The IPPF consists of six elements which are either mandatory or strongly recom- mended. The… …the previous PPF and the new IPPF.7 Figure 1: Elements of the PPF and the IPPF ___________________ 5 Cf. The IIA (2009a), p. iii. 6 Cf. The… …IIA’s Vision for the Future Task Force (2007), p. 2. 7 All of the elements of the IPPF are available to members of the IIA on http://www.theiia.org… …represent the mandatory elements of the IPPF. “Mandatory” means that all of the members of the IIA must comply with these elements. This also applies to… …Auditing (cf. Figure 2) describes its underlying purpose, characteristics and scope. Unlike the other elements of the IPPF, the Definition of Internal… …regulations which are principle-based and provide mandatory guides for the performance of Internal Audit activities and represent the core of the IPPF. Three… …expressions used. 2.2 Strongly Recommended Elements The strongly recommended elements of the IPPF include the Practice Advisories, Position Papers and… …Risk Management.11 Included in the IPPF, the previous existing Position Papers have gained in importance. The Practice Guides are detailed…

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