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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. 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. Providing assurance and advice on corporate social responsibility
          • 2. Acting in the public interest
            • 3. The implications of corporate social responsibility
              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
              Ethics and Ethical Behavior35-40%- Maintain professional integrity and objectivity
              - 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. Ethical leadership, personal integrity, moral courage, and tone at the top
                        • 2. Demonstrating ethical leadership through integrity, objectivity, and moral courage
                          - Advise an organization on ethical issues and the risks associated with reputation and fraud
                          • 1. The bases (foundations) of ethics
                            • 2. Fraud risk, identification, and control
                              • 3. Ethical business practices
                                • 4. Ethical issues and associated reputational risks
                                  • 5. Providing assurance on ethical risks
                                    • 6. The ethics of external relationships
                                      • 7. Dealing with multiple and conflicting ethical systems
                                        • 8. The role of business ethics and values
                                          Long-term Organizational Sustainability15-20%- 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
                                                  - Promote long-term organizational sustainability
                                                  • 1. Organizational sustainability and strategy
                                                    • 2. Key drivers for organizational sustainability
                                                      • 3. Sustainable supply chain management

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