Final answer:
The 2015 enhancements to the IPPF included clarifying the mandatory nature of its foundational elements, restructuring the recommended guidance for easier access and application, and producing a Major Changes document to aid in implementation.
Step-by-step explanation:
The student has asked to identify the IPPF 2015 substantive enhancements to the International Professional Practices Framework (IPPF)'s content and structure. In 2015, the IPPF underwent significant enhancements to remain relevant to the practice of internal auditing. The enhancements clarified the mandatory nature of the Core Principles for the Professional Practice of Internal Auditing, the Definition of Internal Auditing, the Code of Ethics, and the Standards. Moreover, the introduction of the Major Changes document helped practitioners understand and implement these changes effectively.
Another key enhancement involved the restructuring of the recommended guidance to be more accessible and easier to apply. This was accomplished through the development of an online platform which organizes the content in a more dynamic and user-friendly way. The updated framework aimed to offer guidance that was practical, flexible, and easy to understand, so practitioners could better tailor their approaches to the specific environments in which they worked.