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