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

SectionWeightObjectives
Topic 1: Ethics and Ethical Behavior35-40%- 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
      - Advise an organization on ethical issues and the risks associated with reputation and fraud
      • 1. Ethical issues and associated reputational risks
        • 2. Fraud risk, identification, and control
          • 3. The role of business ethics and values
            • 4. Providing assurance on ethical risks
              • 5. Dealing with multiple and conflicting ethical systems
                • 6. The bases (foundations) of ethics
                  • 7. The ethics of external relationships
                    • 8. Ethical business practices
                      - Facilitate the development, implementation, and monitoring of organizational ethical policies
                      • 1. Ethical codes and policies
                        • 2. The relationship between ethics and culture
                          • 3. Monitoring ethics
                            • 4. Embedding ethics into the organization
                              Topic 2: 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. The implications of corporate social responsibility
                                      • 2. Acting in the public interest
                                        • 3. Providing assurance and advice on corporate social responsibility
                                          Topic 3: Long-term Organizational Sustainability15-20%- Promote long-term organizational sustainability
                                          • 1. Sustainable supply chain management
                                            • 2. Key drivers for organizational sustainability
                                              • 3. Organizational sustainability and strategy
                                                - Support the development of organizational goals and strategies for long-term sustainability
                                                • 1. Providing assurance and advice on organizational sustainability
                                                  • 2. Organizational sustainability and risk
                                                    • 3. Industry standards and norms for organizational sustainability
                                                      • 4. Sustainability reporting
                                                        Topic 4: Communication Skills5-10%- Produce a document in a style and format appropriate to the task
                                                        - Adhere to conventions of written language
                                                        - Use technical language correctly and appropriately for the audience

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