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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: Jul 31, 2026

Q & A: 0 Questions and Answers

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

SectionWeightObjectives
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. Providing assurance and advice on organizational sustainability
          • 2. Organizational sustainability and risk
            • 3. Sustainability reporting
              • 4. Industry standards and norms for organizational sustainability
                Ethics and Ethical Behavior35-40%- Advise an organization on ethical issues and the risks associated with reputation and fraud
                • 1. Fraud risk, identification, and control
                  • 2. Providing assurance on ethical risks
                    • 3. Dealing with multiple and conflicting ethical systems
                      • 4. The bases (foundations) of ethics
                        • 5. Ethical issues and associated reputational risks
                          • 6. The ethics of external relationships
                            • 7. The role of business ethics and values
                              • 8. Ethical business practices
                                - Facilitate the development, implementation, and monitoring of organizational ethical policies
                                • 1. Ethical codes and policies
                                  • 2. Monitoring ethics
                                    • 3. The relationship between ethics and culture
                                      • 4. Embedding ethics into the organization
                                        - 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
                                            - Maintain professional integrity and objectivity
                                            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%- 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
                                                  - Advise an organization on social and environmental responsibilities
                                                  • 1. The implications of corporate social responsibility
                                                    • 2. Acting in the public interest
                                                      • 3. Providing assurance and advice on corporate social responsibility

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