IIA IIA-QIAL-Unit-3 : QIAL - Unit 3: Ethical Leadership

  • Exam Code: IIA-QIAL-Unit-3
  • Exam Name: QIAL - Unit 3: Ethical Leadership
  • Updated: Aug 15, 2026

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

SectionWeightObjectives
Ethics and Ethical Behavior35-40%- Facilitate the development, implementation, and monitoring of organizational ethical policies
  • 1. The relationship between ethics and culture
    • 2. Ethical codes and policies
      • 3. Monitoring ethics
        • 4. Embedding ethics into the organization
          - Advise an organization on ethical issues and the risks associated with reputation and fraud
          • 1. The ethics of external relationships
            • 2. Providing assurance on ethical risks
              • 3. Dealing with multiple and conflicting ethical systems
                • 4. Fraud risk, identification, and control
                  • 5. The role of business ethics and values
                    • 6. Ethical business practices
                      • 7. The bases (foundations) of ethics
                        • 8. Ethical issues and associated reputational risks
                          - Maintain professional integrity and objectivity
                          - 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
                              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
                              Corporate Social Responsibility35-40%- 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
                                    - Enable an organization to comply with regulatory and legislative obligations
                                    • 1. Compliance with legislation and regulation
                                      • 2. Reporting corporate social responsibility issues
                                        • 3. Processes for gathering data on 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. Organizational sustainability and risk
                                                  • 2. Sustainability reporting
                                                    • 3. Industry standards and norms for organizational sustainability
                                                      • 4. Providing assurance and advice on organizational sustainability

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