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

Download IPPF Overview

1. What is the IIA?

What is IIA's IPPF (International Professional Practices Framework)

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

2. Practice Guides

IIA Practice Guides

3. 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