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IIA IIA-QIAL-Unit-1 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Internal Audit Relations20-25%- Professional Standards
  • 1. International Professional Practices Framework (IPPF)
  • 2. Relevant standards and best practices
- Advocacy and Organizational Effectiveness
  • 1. Importance of advocacy
  • 2. Internal audit reputation
  • 3. Managing stakeholder expectations
- Stakeholder Relationships
  • 1. External stakeholder relationships
  • 2. Relationship building and strategic alliances
  • 3. Relationships with assurance providers
  • 4. Executive management relationships
  • 5. Auditee relationships
  • 6. Board and audit committee relationships
  • 7. Building and maintaining networks
Topic 2: Communication Skills5-10%- Professional Communication
  • 1. Use technical language appropriately
  • 2. Apply proper spelling, grammar, and structure
  • 3. Produce documents appropriate to the task
Topic 3: Internal Audit Planning20-25%- Alignment with Organizational Strategy
  • 1. Alignment with risk profile and enterprise risk management strategy
  • 2. Aligning internal audit strategy to organizational strategy
- Professional Standards
  • 1. International Professional Practices Framework (IPPF)
  • 2. Relevant standards and best practices
- Strategic and Operational Planning
  • 1. Key sources of information to support planning
  • 2. Audit planning process
  • 3. Use of IT to streamline audit planning and delivery processes
  • 4. Outsourcing and co-sourcing options
  • 5. Internal audit strategic plan
  • 6. Budgeting and resource allocation
Topic 4: Internal Audit Talent Management20-25%- Team Development
  • 1. Managing specialist and generalist auditors
  • 2. Managing large and small teams
  • 3. Motivating and retaining staff
  • 4. Stress management
  • 5. Delegation
  • 6. Recruiting and building teams
  • 7. Building effective working relationships
  • 8. Managing conflict
  • 9. Succession planning
- Professional Standards
  • 1. International Professional Practices Framework (IPPF)
  • 2. Relevant standards and best practices
- Talent Development
  • 1. Performance management
  • 2. People strategy
  • 3. Training and continuing professional education
  • 4. Talent management
Topic 5: Internal Audit Quality20-25%- Professional Standards
  • 1. International Professional Practices Framework (IPPF)
  • 2. Relevant standards and best practices
- Quality Assurance and Improvement
  • 1. Quality assurance and improvement program
  • 2. Audit follow-up
  • 3. Audit control processes
  • 4. Monitoring client satisfaction
- Performance Monitoring
  • 1. Quality control frameworks
  • 2. Benchmarking
  • 3. Metrics for evaluating internal audit success
- Independence and Objectivity
  • 1. Reporting lines and governance structures
  • 2. Three Lines of Defense Model
  • 3. Global governance environment
  • 4. Internal audit charter
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