The Institute of Internal Auditors (IIA) is the internal audit profession's acknowledged leader, recognized authority, and principal educator. Although the practice of internal auditing is not regulated, The IIA provides comprehensive guidance for the profession through its Professional Practices Framework (PPF). The PPF comprises the official definition of internal auditing, the International Standards for the Professional Practice of Internal Auditing (the Standards), the Code of Ethics, Practice Advisories, and development and practice aids. Compliance with the Standards and the Code of Ethics is mandatory for all members of The IIA and Certified Internal Auditors (CIAs). The IIA also provides guidance on assessing, maintaining, and improving quality within the internal audit activity.