Section B.3 of the ISSA Guidelines on Good Governance states that "The International Professional Practices Framework (IPPF) of the Institute of Internal Auditors is the conceptual framework that organizes and provides authoritative guidance to internal audit professionals, including those in the field of social security."

The ISSA Good Governance Guideline 56 also requires that there is a periodic assessment of the internal audit unit.

The Fiji National Provident Fund Group Internal Audit (GIA) carries out its responsibilities in compliance with the International Professional Practises Framework (Standards) of Internal Auditing (IPPF Standards) issued by the Institute of Internal Auditors and has adopted Quality Assurance and Improvement Program (QAIP). The programme requires ongoing and periodic assessment of the entire spectrum of assurance audit and consulting work performed by the internal audit activity. An independent quality assurance review is also carried out every 5 years to conform compliance to the IPPF Standards.

As a result of the QAIP, the GIA has been accorded the highest rating possible in the External Quality Assurance Assessment of "General Conformance"