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

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

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