Final answer:
The best source of IT audit guidance within the IPPF is the International Standards for the Professional Practice of Internal Auditing (Standards). Practice Advisories and Practice Guides may also provide additional guidance.
Step-by-step explanation:
The best source of IT audit guidance within the IPPF is the International Standards for the Professional Practice of Internal Auditing (Standards). These standards provide comprehensive and globally recognized guidance for the professional practice of internal auditing in various areas, including IT audits. They set out the principles and requirements that internal auditors should follow to perform effective and quality IT audits.
Other resources within the IPPF that may provide additional guidance for IT audits are Practice Advisories and Practice Guides. Practice Advisories provide additional explanation and examples on specific aspects of the Standards, while Practice Guides provide detailed guidance on specific topics or industries.