Skip Ribbon Commands
Skip to main content

Position Papers

LanguagesPosition Papers assist a wide range of interested parties, including those not in the internal audit profession, in understanding significant governance, risk, or control issues, and delineating the related roles and responsibilities of internal auditing.​

While Position Papers are no longer an official part of the New IPPF, these documents are still relevant and valid for practitioners and other interested parties.​

Downloads and Links

Position Papers

The Three Lines of Defense in Effective Risk Management and Control, January 2013

English     Spanish     French     Bulgarian
Portuguese     Serbian     Estonian     Turkish

The Role of Internal Auditing in Enterprise-wide Risk Management, January 2009

English     Spanish     French     Portuguese     Serbian 

The Role of Internal Auditing in Resourcing the Internal Audit Activity, January 2009

English     Spanish     French​     Portuguese     Serbian