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  • IIA-QIAL-Unit-1 (QIAL - Unit 1: Internal Audit Leadership)
Exam Code: IIA-QIAL-Unit-1
Exam Name: QIAL - Unit 1: Internal Audit Leadership
Certification Provider: IIA
Corresponding Certification: IIA Certification

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IIA-QIAL-Unit-1

Last Updated: Oct 03, 2026

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

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

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