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

Exam Code: IIA-QIAL-Unit-3

Exam Name: QIAL - Unit 3: Ethical Leadership

Updated: Jul 25, 2026

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

SectionWeightObjectives
Long-Term Organizational Sustainability15-20%- Support sustainability goals and strategies
  • 1. Industry standards and sustainability norms
  • 2. Assurance and advisory activities on sustainability
  • 3. Sustainability risk management
  • 4. Sustainability reporting
- Promote long-term organizational sustainability
  • 1. Drivers of sustainability
  • 2. Sustainable supply chain management
  • 3. Sustainability and organizational strategy
Communication Skills5-10%- Use technical language effectively
- Apply correct grammar, structure, and written communication standards
- Produce documents appropriate to the task and audience
Corporate Social Responsibility35-40%- Enable compliance with regulatory and legislative obligations
  • 1. Compliance with laws and regulations
  • 2. CSR reporting
  • 3. Gathering CSR-related information
- Advise an organization on social and environmental responsibilities
  • 1. Assurance and advisory activities related to CSR
  • 2. Acting in the public interest
  • 3. Implications of corporate social responsibility
Ethics and Ethical Behavior35-40%- Advise an organization on ethical issues and the risks associated with reputation and fraud
  • 1. Foundations of ethics
  • 2. Managing multiple and conflicting ethical systems
  • 3. Assurance on ethical risks
  • 4. Ethical issues and reputational risks
  • 5. Ethics of external relationships
  • 6. Fraud risk identification and control
  • 7. Business ethics and organizational values
  • 8. Ethical business practices
- Maintain professional integrity and objectivity
- Demonstrate ethical leadership
  • 1. Professional objectivity
  • 2. Ethical leadership and personal integrity
  • 3. Moral courage and tone at the top
- Facilitate the development, implementation, and monitoring of organizational ethical policies
  • 1. Monitoring ethics and whistleblowing processes
  • 2. Ethical codes and policies
  • 3. Embedding ethics into the organization
  • 4. Relationship between ethics and culture

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