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

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

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