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... consultation, and deliberation about the basic principles for providing internal audit services. All internal auditors should perform their work in accordance with the standards. Members of The Institute of Internal Auditors (IIA) and Certified Internal Auditors (CIA) vow that they will comply with The IIA's Code of Ethics, which requires adherence with the Standards. Practice advisories (formerly guidelines) are endorsed guidance but are nonmandatory. In part, practice advisories may help to interpret the International Standards for the Professional Practice of Internal Auditing or to apply the Standards to specific internal auditing environments. Although some practice advisories may be applicable to all internal auditors, others may be developed to meet the needs of a specific industry, a specific audit specialty, or a specific geographic area, including guidance on topics such as environmental issues, control self-assessment, information technology, gover...