What major change occurred from 2017 to 2024 in the IPPF?

• A. Attribute and Performance Standards were removed; governance responsibilities are now explicit.
• B. Introduction of new Attribute Standards.
• C. Creation of Domain VI.
• D. Standards became optional.

Answer: (A)

The major shift being tested is a move toward a governance-centric, unified set of standards within the IPPF. Around this period, the framework was revised to make governance responsibilities explicit and to reduce the emphasis on separating standards into Attribute and Performance categories. This means internal auditors and the organizations they serve now have clearer expectations about how governance processes should be evaluated and reported on, tying the work more directly to governance, risk management, and control outcomes. Standards remain mandatory, not optional, and there wasn’t a new Domain VI added as the defining change. Introducing new Attribute Standards would not reflect a removal of the old categories, and creating Domain VI wouldn’t match the highlighted modernization.