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

SectionObjectives
Topic 1: Strategic Management of the Internal Audit Function- Developing internal audit strategy
  • 1. Alignment with organizational strategy and risk appetite
    • 2. Risk-based audit planning approach
      - Resource and capability management
      • 1. Co-sourcing and outsourcing considerations
        • 2. Skills and competency development
          Topic 2: Stakeholder Engagement and Communication- Reporting and influence
          • 1. Using insights to drive organizational improvement
            • 2. Clear and impactful audit reporting
              - Managing key stakeholder relationships
              • 1. Managing expectations and reporting value
                • 2. Audit committee and executive management communication
                  Topic 3: Quality Assurance and Continuous Improvement- Quality assurance frameworks
                  • 1. Compliance with IIA Standards
                    • 2. Internal audit quality assessment programs
                      - Continuous improvement in audit function
                      • 1. Maturity models for internal audit
                        • 2. Performance measurement and KPIs
                          Topic 4: Foundations of Internal Audit Leadership- Leadership principles for internal audit functions
                          • 1. Building credibility and influence
                            • 2. Ethical leadership and professional standards
                              - Role of internal audit leadership in governance and assurance
                              • 1. Alignment with board and audit committee expectations
                                • 2. Positioning internal audit within organizational governance structures

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