IIA IIA-QIAL-Unit-1 Exam : QIAL - Unit 1: Internal Audit Leadership

  • Exam Code: IIA-QIAL-Unit-1
  • Exam Name: QIAL - Unit 1: Internal Audit Leadership
  • Updated: Oct 28, 2026
  • Q & A: 0 Questions and Answers

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

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

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