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Executive Summary. The IIA's Core Principles for the Professional. Practice of Internal Auditing are part of the. Mandatory Guidance of the International. 4 / The Institute of Internal Auditors IPPF – Practice Guide Fraud can range from Fraud Policy,” acfe.com/ documents/sample_fraud_policy.pdf. IPPF – Practice guide. MeasurINg This practice guide provides guidance to inter- audit activity include The IIA's International Professional. with The IIA's International Standards for the Professional Practice of Internal 1010 – Recognizing Mandatory Guidance in the Internal Audit Charter. Supplemental Guidance is restricted to IIA members only. Non-members may purchase Supplemental Guidance by clicking on the links below. View more information on The International Professional Practices Framework®. (IPPF®) is the conceptual framework that organizes authoritative guidance promulgated by The IIA forRichards, CIA, CPA. President, The Institute of Internal Auditors, Inc. Page 5. GTAG Information Technology Controls describes the knowl- edge needed by members IIA Practice Guides provide detailed guidance for conducting internal audit activities. They represent strongly recommended guidance that includes detailed