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

IIA-QIAL-Unit-3

Exam Code: IIA-QIAL-Unit-3

Exam Name: QIAL - Unit 3: Ethical Leadership

Updated: Aug 25, 2026

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

SectionWeightObjectives
Corporate Social Responsibility35-40%- 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
        - Enable an organization to comply with regulatory and legislative obligations
        • 1. Reporting corporate social responsibility issues
          • 2. Compliance with legislation and regulation
            • 3. Processes for gathering data on corporate social responsibility
              Long-term Organizational Sustainability15-20%- Promote long-term organizational sustainability
              • 1. Key drivers for organizational sustainability
                • 2. Sustainable supply chain management
                  • 3. Organizational sustainability and strategy
                    - 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%- 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%- Advise an organization on ethical issues and the risks associated with reputation and fraud
                            • 1. Providing assurance on ethical risks
                              • 2. Dealing with multiple and conflicting ethical systems
                                • 3. The bases (foundations) of ethics
                                  • 4. Fraud risk, identification, and control
                                    • 5. Ethical business practices
                                      • 6. The ethics of external relationships
                                        • 7. Ethical issues and associated reputational risks
                                          • 8. The role of business ethics and values
                                            - Facilitate the development, implementation, and monitoring of organizational ethical policies
                                            • 1. Embedding ethics into the organization
                                              • 2. Monitoring ethics
                                                • 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
                                                        - Maintain professional integrity and objectivity

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