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 04, 2026
  • Q & A: 0 Questions and Answers

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

SectionWeightObjectives
Topic 1: Corporate Social Responsibility35-40%- Advise an organization on social and environmental responsibilities
  • 1. Acting in the public interest
    • 2. The implications of corporate social responsibility
      • 3. Providing assurance and advice on 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
              Topic 2: Communication Skills5-10%- Produce a document in a style and format appropriate to the task
              - Use technical language correctly and appropriately for the audience
              - Adhere to conventions of written language
              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. Organizational sustainability and risk
                      • 2. Providing assurance and advice on organizational sustainability
                        • 3. Sustainability reporting
                          • 4. Industry standards and norms for organizational sustainability
                            Topic 4: Ethics and Ethical Behavior35-40%- 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
                                - 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. Dealing with multiple and conflicting ethical systems
                                      • 4. The role of business ethics and values
                                        • 5. Ethical issues and associated reputational risks
                                          • 6. Providing assurance on ethical risks
                                            • 7. Ethical business practices
                                              • 8. Fraud risk, identification, and control
                                                - Facilitate the development, implementation, and monitoring of organizational ethical policies
                                                • 1. Ethical codes and policies
                                                  • 2. Monitoring ethics
                                                    • 3. Embedding ethics into the organization
                                                      • 4. The relationship between ethics and culture

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