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The IPPF is Changing 

Here’s What you Need to Know

What is IPPF?

IPPF refers to the Institute of Internal Auditors' International Professional Practices Framework (IPPF). It organizes authoritative guidance issued by the IIA. The IPPF includes two sets of guidance: mandatory and recommended. The IIA frequently updates the IPPF to ensure that it is aligned with current business trends and practices. The last major update on IPPF was in 2015.

How does IPPF Relate to the CIA Exam?

The Certified Internal Auditor exam tests knowledge and implementation of the IPPF in Parts 1 and 2 exams. Attribute standards are tested in Part 1 exam, while Performance standards are tested in Part 2.

Part 1
Attribute Standards

1000 - Purpose, Authority, and Responsibility

1100 - Independence and Objectivity

1200 - Proficiency and Due Professional Care

1300 - Quality Assurance and Improvement Program

Part 2
Performance Standards

2000 - Managing the Internal Audit Activity

2100 - Nature of Work

2200 - Engagement Planning

2300 - Performing the Engagement

2400 - Communicating Results

2500 - Monitoring Progress

2600 - Management’s Acceptance of Risks

Why is the IPPF Changing?

According to the IIA, the IPPF is changing to:

  • Simplify the structure of the standards.
  • Clarify and align all aspects of the CIA exam.
  • Ensure that the Standards and Guidance are practical and address current and emerging topics.
  • Communicate the Standards not only to internal auditors, but also to stakeholders and regulators.
  • Enhance internal audit performance and quality.

10 Major Changes

One: New Name

The International Standards for the Professional Practice of Internal Auditing will be renamed "Global Internal Audit StandardsTM”. The new name is much shorter and simpler.

Two: New Structure

The current IPPF includes 7 elements, 6 of these elements will be rearranged into 5 domains as follows:

Current IPPF New IPPF

1. Mission

1. Purpose of Internal Auditing

2. Definition

3. Code of Ethics 2. Ethics and Professionalism

4. Core Principles

5. Standards

6. Implementation Guides

3. Governing the Internal Audit Function

4. Managing the Internal Audit Function

5. Performing Internal Audit Services

The 7th element, which is Practice Guides, will become independent of the standards.

Three: New Sections

In the new standards, each standard will include new sections describing the following:

    • Requirements of the standard
    • Considerations for implementing: This section will provide common practices for implementing the requirements.
    • Considerations for providing evidence of conformance with the requirements: This section will provide recommended methods of demonstrating that the requirements have been implemented.

Four: New Purpose of Internal Auditing

The Mission of Internal Auditing and the Definition of Internal Auditing will be integrated into this new domain. In addition, this new domain will address how internal auditors contribute to serving the public interest within the organization.

Five: A Domain Addressing Ethics and Professionalism

The second domain of the new global internal audit standards will incorporate the following components: the Code of Ethics, standards addressing due professional care, professional skepticism, and continued professional development.

Six: New Governing Domain and Standards

This new domain will clarify the board’s role in governing the internal audit function.

Seven: Quality Assurance and Improvement Program Requirements

This domain will include new clarifications and requirements for the QAIP. Among the new requirements is that at least one reviewer should be a Certified Internal Auditor when conducting an external quality review.

Eight: Public Sector-Specific Guidelines

The new standards will provide additional information to assist internal auditors working in the public sector.

Nine: Standard-Setting Process Changes

The new standard-setting process, along with the new standards and purpose of internal auditing, will take public interest into consideration.

Ten: Expanded Glossary of Terms

The new standards will define commonly used terms to provide clarity.

Timeline for the Changes

When will the CIA exam change to reflect the updated standards?

The CIA will not change before March 2025. The IIA will notify CIA candidates at least 1 year in advance about the changes becoming effective.

For candidates who, by the time the changes become effective, have passed one or two exams, there will be a transition period, which will allow them time to complete the program according to the current standards. Further details will be provided by the IIA once the standards are finalized.

Will the update apply to all languages instantly?

The IIA updates the English version of the CIA exam first and then gradually updates other languages. The IIA usually issues a schedule that clarifies when changes will apply to each language.

When will the IAP exam change?

No updates will be applied to the IAP (Internal Audit Practitioner) exam before July 2024.

Check this page regularly for updates on the changes to the IPPF.




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