Professional Standards

The Office of Internal Auditor conducts work in accordance with the International Professional Practice of Internal Auditing promulgated by the Institute of Internal Auditors (IIA). The Internal Auditor is responsible for ensuring that all required standards and guidelines are complied with during the performance of internal audit engagements.

The International Professional Practice Framework (IPPF) is the conceptual framework that organizes authoritative guidance issued by the IIA. IPPF guidance includes:

Mandatory Guidance

• Definition of Internal Auditing
• Code of Ethics
• Professional Standards (Attribute and Performance)

Strongly Recommended Guidance

• Position Papers
• Practice Advisories - Practice Guides
• Practice Guides

The Institute of Internal Auditors

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