All Blacks fly-half Carter was named player of the year for a second time, while New Zealand won team of the year and Steve Hansen landed coach of the year honours.
Carter emerged victorious from a short-list that also included All Blacks captain Richie McCaw, England fly-half Owen Farrell and France playmaker Frederic Michalak.
Carter is the the leading points-scorer in international rugby history, having amassed 1,385 from 94 Tests, and he has played a pivotal role behind New Zealand's ongoing status as the world number one-ranked team.
Hansen, meanwhile, succeeded Graham Henry as All Blacks coach after last year's World Cup triumph, with New Zealand unbeaten in 2012 until their defeat against England at Twickenham two days ago.
IRB chairman Bernard Lapasset presented McCaw with the team award and players' award on Carter's behalf at Monday's World Cup pool draw in London, while Hansen received his award from IRB vice-chairman Oregan Hoskins.
"Dan Carter has bounced back from the disappointment of missing the majority of the (2011) World Cup through injury to show what a truly magnificent player he is and a wonderful ambassador for our sport," Lapasset said.
"Winning this award for the second time reflects his sheer talent and ability."