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Guidance-setting Processes and Due Diligence

The International Professional Practices Framework (IPPF)® is the conceptual framework that organizes authoritative guidance promulgated by The IIA. The scope of the IPPF is only authoritative guidance developed by an IIA international technical committee following appropriate due process.

Structure and Processes

IPPF Oversight Council

The IPPF Oversight Council is designed to evaluate and advise on the rigor of The IIA's Standards and Guidance-setting process, which will increase the confidence of internal audit stakeholders around the world.

IPPF OC Charter

The organizations included in this Council are:

Organization Representative
International Federation of Accountants (IFAC) Alta Prinsloo, Chair
National Association of Corporate Directors (NACD) Friso Van der Oord
International Organization of Supreme Audit Institutions (INTOSAI) Paweł Banaś
Organisation for Economic Co-operation and Development (OECD) János Bertók
The IIA Andrew Dahle
The IIA Naren Aneja
The World Bank Svetlana Klimenko​

IPPF Oversight Council Annual Report

The IPPF Oversight Council (IPPFOC) Annual Report informs upon the activities of the IPPFOC each year in their efforts to ensure that the manner in which its standards and guidance are created is effective, fair, transparent, and in the public’s and their stakeholders’ best interests.

2019 IPPF Oversight Council Annual Report​
2018 IPPF Oversight Council Annual Report
2017 IPPF Oversight Council Annual Report
2016 IPPF Oversight Council Annual Report
2015 IPPF Oversight Council Annual Report
2014 IPPF Oversight Council Annual Report
2013 IPPF Oversight Council Annual Report
2012 IPPF Oversight Council Annual Report
2011 IPPF Oversight Council Annual Report