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Public accountants that move into internal auditing find themselves swimming in waters of a different color. They may find themselves at a rather awkward junction of overlapping jurisdictions, caught between the standards of their professional association, their corporate loyalty and confidentiality, the dictates of in-house procedural manuals, the methodologies of external consultants, and even the literature of internal auditing. One frequent response to this bewildering proliferation of sources of authority is for the internal auditor to create an idiosyncratic framework to operate in, possibly deciding to defy the pronouncements of professional associations like the Institute of Internal Auditors (IIA). Although the CPA internal auditor owes no formal obligation to the IIA, neglecting pre-existing thinking on internal auditing that reflects the accumulated wisdom of several decades would be unwise.
The IIA’s Professional Practices Framework (PPF) has a threefold structure. The first part deals with ethics and standards, which are mandatory guidance for IIA members. Second, practice advisories offer nonmandatory guidance and advice on the best auditing practices. Third, and perhaps of most relevance to the CPA internal auditor, are the development and practice aids that cover educational products and research literature.