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

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

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