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Home » » Apa sih itu IIA's IPPF (International Professional Practices Framework)

Apa sih itu IIA's IPPF (International Professional Practices Framework)

Written By YCS on Sunday, July 27, 2014 | 1:35 AM

Download IPPF Overview

1. What is the IIA?

What is IIA's IPPF (International Professional Practices Framework)
IPPF IIA
IIA IPPF
Established in 1941, the Institute of Internal Auditors (IIA) is an international association for internal auditors profession. Its headquarter is in Altamonte Springs, Florida, USA. Member IIA umumnya berprofesi dibidang intenal auditing, risk management, governance, internal control, information technology audit, pendidikan dan IT security. Pengurus IIA terdiri dari beberapa expert dari beberapa negara, yang semuanya memiliki minimal 2 (dua) sertifikasi internasional, seperti CIA, CPA, CRMA, CMA, CFE, CISA.

Globally, IIA has more than 180.000 members.
IIA Chapter Indonesia beralamat di:
Patra Jasa Office Tower, 21st Floor, Suite 2141
Jl, Jendral Gatot Subroto Kav. 32 - 34,

Jakarta 12950 , Indonesia.
Tel: +6221 5290-0238
Fax: +6221 5290-0239
e-mail address: info@iia-indonesia.com
Website: http://iia-indonesia.com

Apa sih itu IIA's IPPF (International Professional Practices Framework)

2. What is the IIA's IPPF?

IIA IPPF
IIA's International Professional Practices Framework (IPPF) dijadikan panduan wajib bagi profesi internal audit. IPPF merupakan kerangka konseptual yang mengatur panduan wajib, yang diformulasikan oleh IIA. Secara prinsip, IPPF diformulasikan dari hasil study/ survey best practice internal audit dari around the world. Oleh karena itu, IIA Standards berisi statements yang sifatnya minimum requirement, sedangkan untuk panduan praktisnya bersifat recommendation.

IPPF terdiri dari Mandatory Guidance dan Strongly Recommended Guidance.

Mandatory Guidance:

Mandatory guidance merupakan standar wajib yang harus dipatuhi oleh setiap internal auditor dan IAA. Karena wajib, maka terms yang digunakan adalah "must". Mandatory Guidance consists of:
  • Definition of Internal Auditing
  • Code of Ethics
  • International Standards for the Professional Practice of Internal Auditing (Standards)
Mandatory Guidance dapat didownload gratis di https://global.theiia.org

Strongly Recommended Guidance:

Strongly recommended guidance merupakan panduan yang disarankan untuk menerapkan IIA Standards. Karena panduan, maka terms yang digunakan adalah "should". Recommended guidance consits of:
  • Practice Advisories
  • Practice Guides
  • Position Papers
Strongly recommended guidance dapat di-download khusus untuk Member IIA, di https://global.theiia.org

3. Explanations

A. Mandatory Guidance

1) Definition of Internal Auditing, for further explanation, see "Makna definisi Internal Audit menurut IIA"
2) Code of Ethics
3) Standards, The Standards consist of Statements and Interpretations:
Secara umum, sistematika Standard adalah sebagai berikut:

Pokok   Sub 1   Sub 2
1000–Purpose, Authority, and Responsibility
1010–Recognition of the Definition of IA, the Code of Ethics, and the Standards in the IA Charter
1100 –Independence and Objectivity
1110 –Organizational Independence
1111 –Direct Interaction with the Board
1120 –Individual Objectivity
1130 –Impairment to Independence or Objectivity
1200 –Proficiency and Due Professional Care
1210 –Proficiency
1220 –Due Professional Care
1230 –Continuing Professional Development
1300 –Quality Assurance and Improvement Program
1310 –Requirements of the Quality Assurance and Improvement Program
1311 –Internal Assessments
1312 -External Assessments
1320 –Reporting on the Quality Assurance and Improvement Program
1321 –Use of “Conforms with the International Standards for the Professional Practice of IA”
1322 –Disclosure of Nonconformance

2000 –Managing the Internal Audit Activity.
2010 –Planning
2020 –Communication and Approval
2030 –Resource Management
2040 –Policies and Procedures
2050 –Coordination
2060 –Reporting to Senior Management and the Board
2070 –External Service Provider and Organizational Responsibility for Internal Auditing.
2100 –Nature of Work
2110 –Governance
2120 –Risk Management.
2130 –Control
2200 –Engagement Planning
2201 –Planning Considerations
2210 –Engagement Objectives
2220 –Engagement Scope
2230 –Engagement Resource Allocation
2240 –Engagement Work Program

2300 –Performing the Engagement
2310 –Identifying Information
2320 –Analysis and Evaluation
2330 –Documenting Information
2340 –Engagement Supervision
2400 –Communicating Results
2410 –Criteria for Communicating
2420 –Quality of Communication.
2421 –Errors and Omissions
2430 –Use of “Conducted in Conformance with the International Standards for the Professional Practice of IA”
2431 –Engagement Disclosure of Nonconformance
2440 –Disseminating Results
2450 –Overall Opinion
2500 –Monitoring Progress
2600 –Communicating the Acceptance of Risks

B. Strongly Recommended Guidance

1. Practice Advisories
IIA Practice Advisories
IIA Practice Advisories

2. Practice Guides
IIA Practice Guides
IIA Practice Guides

3. Position Papers
IIA Position Papers
IIA Position Papers

The Institute of Internal Auditors' (IIA's) International Professional Practices Framework (IPPF) is the authoritative guidance on the internal audit profession. The IPPF presents current, relevant, internationally consistent information that is required by internal audit professionals worldwide.

The International Professional Practices Framework (IPPF) is the conceptual framework that organizes authoritative guidance promulgated by The Institute of Internal Auditors (IIA). The IPPF presents current and relevant information that is required by internal audit professionals worldwide. The IPPF includes Mandatory Guidance and Strongly Recommended Guidance.

- See more at: http://www.theiia.org/bookstore/product/international-professional-practice-framework-2011-1533.cfm?#sthash.sSsVF742.dpuf
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