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IIA IIA-QIAL-Unit-3 Exam Syllabus Topics:

SectionWeightObjectives
Corporate Social Responsibility35-40%- Enable an organization to comply with regulatory and legislative obligations
  • 1. Processes for gathering data on corporate social responsibility
    • 2. Reporting corporate social responsibility issues
      • 3. Compliance with legislation and regulation
        - Advise an organization on social and environmental responsibilities
        • 1. Acting in the public interest
          • 2. Providing assurance and advice on corporate social responsibility
            • 3. The implications of corporate social responsibility
              Long-term Organizational Sustainability15-20%- Promote long-term organizational sustainability
              • 1. Organizational sustainability and strategy
                • 2. Sustainable supply chain management
                  • 3. Key drivers for organizational sustainability
                    - Support the development of organizational goals and strategies for long-term sustainability
                    • 1. Providing assurance and advice on organizational sustainability
                      • 2. Sustainability reporting
                        • 3. Industry standards and norms for organizational sustainability
                          • 4. Organizational sustainability and risk
                            Communication Skills5-10%- Adhere to conventions of written language
                            - Produce a document in a style and format appropriate to the task
                            - Use technical language correctly and appropriately for the audience
                            Ethics and Ethical Behavior35-40%- Facilitate the development, implementation, and monitoring of organizational ethical policies
                            • 1. Ethical codes and policies
                              • 2. The relationship between ethics and culture
                                • 3. Embedding ethics into the organization
                                  • 4. Monitoring ethics
                                    - Advise an organization on ethical issues and the risks associated with reputation and fraud
                                    • 1. Providing assurance on ethical risks
                                      • 2. Ethical business practices
                                        • 3. Ethical issues and associated reputational risks
                                          • 4. The ethics of external relationships
                                            • 5. Dealing with multiple and conflicting ethical systems
                                              • 6. The role of business ethics and values
                                                • 7. Fraud risk, identification, and control
                                                  • 8. The bases (foundations) of ethics
                                                    - Demonstrate ethical leadership
                                                    • 1. Ethical leadership, personal integrity, moral courage, and tone at the top
                                                      • 2. Demonstrating ethical leadership through integrity, objectivity, and moral courage
                                                        - Maintain professional integrity and objectivity
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