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

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

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