Topical Requirements for internal auditing
Topical Requirements are a mandatory component of the International Professional Practices Framework (IPPF)®.
- Topical Requirements enhance the consistency and quality of internal audit services related to specific audit subjects.
- Each Topical Requirement supports internal auditors performing engagements in a specific risk area.
- All internal audit functions must apply Topical Requirements in conformance with the Global Internal Audit Standards when providing assurance services on that topic.
What are Topical Requirements?
Topical Requirements are a mandatory component of the IPPF that provide a minimum baseline and relevant criteria for a consistent, comprehensive approach to assessing the design and implementation of governance, risk management, and control processes in particular risk areas (the topics).
Internal auditors play a critical role in applying Topical Requirements effectively by exercising professional judgment and adopting a risk-based approach to determine applicability throughout the audit lifecycle.
Depending on the results of the internal audit function’s risk assessment, internal auditors must apply Topical Requirements in conformance with the Global Internal Audit Standards when providing assurance services on the topic.
Topical Requirements are recommended but not required for advisory services.
Each Topical Requirement becomes effective 12 months after it is issued.
What Topical Requirements documents are available?
Topical Requirement Application Guidance
Practical advice on navigating mandatory requirements, addressing limitations, and identifying critical risk thresholds.
Issued Topical Requirements
Each individual issued Topical Requirement contains the mandatory guidance on a specific audit subject.
Topical Requirement User Guides
Each individual Topical Requirement is accompanied by a user guide to help internal audit functions implement the requirements.