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

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