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

SectionWeightObjectives
Ethics and Ethical Behavior35-40%- Maintain professional integrity and objectivity
- Facilitate the development, implementation, and monitoring of organizational ethical policies
  • 1. Monitoring ethics
    • 2. The relationship between ethics and culture
      • 3. Ethical codes and policies
        • 4. Embedding ethics into the organization
          - Advise an organization on ethical issues and the risks associated with reputation and fraud
          • 1. Dealing with multiple and conflicting ethical systems
            • 2. The bases (foundations) of ethics
              • 3. The ethics of external relationships
                • 4. Providing assurance on ethical risks
                  • 5. The role of business ethics and values
                    • 6. Ethical business practices
                      • 7. Fraud risk, identification, and control
                        • 8. Ethical issues and associated reputational risks
                          - 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
                              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. Providing assurance and advice on corporate social responsibility
                                      • 2. Acting in the public interest
                                        • 3. The implications of corporate social responsibility
                                          Long-term Organizational Sustainability15-20%- Promote long-term organizational sustainability
                                          • 1. Organizational sustainability and strategy
                                            • 2. Sustainable supply chain management
                                              • 3. Key drivers for organizational sustainability
                                                - Support the development of organizational goals and strategies for long-term sustainability
                                                • 1. Providing assurance and advice on organizational sustainability
                                                  • 2. Industry standards and norms for organizational sustainability
                                                    • 3. Organizational sustainability and risk
                                                      • 4. Sustainability reporting
                                                        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

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