The Code of Practice for Institutional Audit (COPIA) is intended to be a useful guide for providers of higher education, quality assurance auditors, officers of the MQA, policy makers, professional bodies and other stakeholders engaged in higher education. This Code contains an overview of the Malaysian quality assurance system for higher education. It guides the reader on the nine evaluation areas for quality assurance as well as the two levels of standards – benchmarked and enhanced standards – that underline them. In addition, the document provides guidance for internal quality audit to be conducted by the institution and external audit to be conducted by the MQA’s panel of auditors. It also includes audit visit schedules as well as guidelines on report writing