Chapter 2 The International Professional Practices Framework Authoritative

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Chapter 2 The International Professional Practices Framework: Authoritative Guidance for the Internal Audit Profession

Chapter 2 The International Professional Practices Framework: Authoritative Guidance for the Internal Audit Profession Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 1

Chapter 2 Learning Know the history behind the current professional guidance for the Objectives

Chapter 2 Learning Know the history behind the current professional guidance for the Objectives practice of internal auditing. n n n n Describe the structure of the International Professional Practices Framework (IPPF) and the categories of authoritative guidance it provides. Understand the relationship between the Value Proposition of Internal Auditing for Stakeholders and the IPPF. Understand the mandatory IPPF guidance: the Definition of Internal Auditing, the Code of Ethics, and the International Standards for the Professional Practice of Internal Auditing (Standards). Understand the strongly recommended IPPF guidance: Practice Advisories, Position Papers, and Practice Guides. Describe how the IPPF is kept current. Understand how the authoritative guidance promulgated by other professional organizations affects the practice of internal auditing. Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 2

Exhibit 2 -1 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 2 -1 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 3

Exhibit 2 -2 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 2 -2 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 4

Exhibit 2 -3 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 2 -3 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 5

Exhibit 2 -4 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 2 -4 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 6

Exhibit 2 -5 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 2 -5 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 7

Exhibit 2 -6 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 2 -6 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 8

Exhibit 2 -7 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 2 -7 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 9

Exhibit 2 -8 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 2 -8 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 10

Exhibit 2 -9 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 2 -9 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 11

Exhibit 2 -10 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 2 -10 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 12

Add slides as desired Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute

Add slides as desired Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 13

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