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

Exam Code: IIA-QIAL-Unit-1
Exam Name: QIAL - Unit 1: Internal Audit Leadership
Updated: Aug 21, 2026
Q & A: 0 Questions and Answers

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

Section	Weight	Objectives
Internal Audit Quality	20-25%	- Independence and Objectivity 1. Global governance environment 2. Reporting lines and governance structures 3. Internal audit charter 4. Three Lines of Defense Model - Performance Monitoring 1. Benchmarking 2. Quality control frameworks 3. Metrics for evaluating internal audit success - Quality Assurance and Improvement 1. Quality assurance and improvement program 2. Audit control processes 3. Audit follow-up 4. Monitoring client satisfaction - Professional Standards 1. International Professional Practices Framework (IPPF) 2. Relevant standards and best practices
Internal Audit Talent Management	20-25%	- Team Development 1. Managing specialist and generalist auditors 2. Managing large and small teams 3. Succession planning 4. Building effective working relationships 5. Delegation 6. Recruiting and building teams 7. Stress management 8. Motivating and retaining staff 9. Managing conflict - Professional Standards 1. International Professional Practices Framework (IPPF) 2. Relevant standards and best practices - Talent Development 1. Training and continuing professional education 2. People strategy 3. Performance management 4. Talent management
Internal Audit Planning	20-25%	- Alignment with Organizational Strategy 1. Alignment with risk profile and enterprise risk management strategy 2. Aligning internal audit strategy to organizational strategy - Professional Standards 1. International Professional Practices Framework (IPPF) 2. Relevant standards and best practices - Strategic and Operational Planning 1. Budgeting and resource allocation 2. Internal audit strategic plan 3. Audit planning process 4. Outsourcing and co-sourcing options 5. Use of IT to streamline audit planning and delivery processes 6. Key sources of information to support planning
Internal Audit Relations	20-25%	- Advocacy and Organizational Effectiveness 1. Internal audit reputation 2. Managing stakeholder expectations 3. Importance of advocacy - Professional Standards 1. International Professional Practices Framework (IPPF) 2. Relevant standards and best practices - Stakeholder Relationships 1. Building and maintaining networks 2. Auditee relationships 3. External stakeholder relationships 4. Board and audit committee relationships 5. Executive management relationships 6. Relationships with assurance providers 7. Relationship building and strategic alliances
Communication Skills	5-10%	- Professional Communication 1. Apply proper spelling, grammar, and structure 2. Produce documents appropriate to the task 3. Use technical language appropriately

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