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IIA IIA-QIAL-Unit-3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Ethical Decision-Making | 25% | - Identifying and resolving ethical dilemmas - Balancing stakeholder interests - Decision-making models and frameworks |
| Topic 2: Ethical Leadership & Culture | 30% | - Promoting compliance and accountability - Role of CAE in setting ethical tone - Building and sustaining ethical organizational culture |
| Topic 3: Ethics in Internal Audit Practice | 20% | - Handling conflicts of interest - Independence and objectivity safeguards - Reporting ethical concerns and whistleblowing |
| Topic 4: Ethical Principles & Frameworks | 25% | - IIA Code of Ethics
|
