Final answer:
The mandatory guidance for implementing the Professional Practices Framework of The IIA Standards includes Performance Standards and Attribute Standards which are necessary for the practice of internal auditing, while Development Aids, Practice Aids, and Practice Advisories provide non-mandatory, useful guidance.
Step-by-step explanation:
According to the Professional Practices Framework of The Institute of Internal Auditors (IIA), the pronouncements that represent mandatory guidance for implementing the Standards are the Performance Standards and the Attribute Standards. These are essential for the professional practice of internal auditing and are considered necessary requirements for the performance and conduct of internal auditors. The Performance Standards describe the nature of internal auditing and provide quality criteria against which the performance of these services can be measured. The Attribute Standards address the attributes of organizations and individuals performing internal auditing.
In contrast, Development Aids and Practice Aids are generally considered recommended guidance, meaning they are not mandatory but offer useful direction to internal auditors. Practice Advisories also offer helpful, non-mandatory guidance for effective implementation of the Standards.