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What you will learn

The case study syllabus comprises three parts:

  1. Case study 1: Internal audit leadership  
  2. Case study 2: Organisational leadership 
  3. Case study 3: Ethical leadership

These are described in more detail below together with specific learning outcomes for each part of the syllabus. 


Case study 1: Internal audit leadership

This covers five areas:
  1. Internal audit planning (20–25%)
  2. Internal audit relations (20–25%)
  3. Internal audit quality (20–25%)
  4. Internal audit talent management (20–25%)
  5. Communication skills (5–10%)

1. Internal audit planning

  • Assume responsibility for the strategic and operational planning of internal audit services
  • Ensure alignment of the internal audit strategic plan with organisational strategy, risk profile and enterprise-wide risk management strategy
  • Interpret and apply professional standards and other best practices to internal audit planning

2. Internal audit relations

  • Act as an advocate for internal audit and the contribution it makes to organisational effectiveness
  • Develop and maintain effective working relationships with internal and external stakeholders of internal audit
  • Interpret and apply professional standards and other best practices to stakeholder engagement

3. Internal audit quality

  • Establish and implement appropriate arrangements for continuous quality assurance and improvement program for internal audit
  • Apply benchmarks to internal audit activity as the basis for monitoring and improvement
  • Secure the independence and objectivity of the internal audit function
  • Interpret and apply professional standards and other best practices to internal audit quality

4. Internal audit talent management

  • Build and develop a team of staff to maximise the efficiency and effectiveness of the provision of internal audit services
  • Nurture individual talent
  • Interpret and apply professional standards and other best practices to managing staff

5. Communication skills

  • Produce a document in a style and format appropriate to the task
  • Use technical language correctly appropriate to the intended audience
  • Adhere to the common conventions of written language (spelling, grammar, structure)

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Case study 2: Organisational leadership

This covers six areas:

  1. Governance, risk, and control (25–30%)
  2. Strategy (10–15%)
  3. Insight (15–20%)
  4. Culture (10–15%)
  5. Assurance (15–20%)
  6. Communication skills (5-10%)

1. Governance, risk, and control

  • Provide assurance and consulting services on all matters relating to governance, risk and control
  • Support the development of risk awareness in all aspects of organisational activity and enhance the measures used to control risk
  • Interpret and apply professional standards and other best practices to governance, risk, and control

2. Strategy

  • Evaluate corporate and business strategy, assuring that it successfully exploits opportunities to create current and future value for all stakeholders
  • Provide advisory services to senior managers and the board that facilitate an organisation’s ability to achieve its strategic objectives
  • Interpret and apply professional standards and other best practices to strategic planning processes

3. Insight

  • Demonstrate robust business acumen relevant to the client organisation and its industrial sector
  • Deliver insightful consultation based on a sound understanding of the organisation’s internal and external environments
  • Interpret and apply professional standards and other best practices to delivering insight

4. Culture

  • Recognise the determinants of organisational culture
  • Navigate the cultural, social and political structures within and between organisations in order to maximise the impact of internal audit services
  • Interpret and apply professional standards and other best practices to culture

5. Assurance

  • Contribute to the coordinated provision of assurance across an organisation to ensure consistent and coherent coverage
  • Provide an overall opinion on an organisation’s systems of internal control
  • Interpret and apply professional standards and other best practices to strategic planning processes

6. Communication skills

  • Produce a document in a style and format appropriate to the task
  • Use technical language correctly appropriate to the intended audience
  • Adhere to the common conventions of written language (spelling, grammar, structure)

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Case study 3: Ethical leadership

This covers four areas:

  1. Ethics and ethical behaviour (35–40%)
  2. Corporate social responsibility (35–40%)
  3. Long-term organisational sustainability (15–20%)
  4. Communication skills (5–10%)

1. Ethics and ethical behaviour

  • Advise an organisation on ethical issues and the risks associated with reputation and fraud
  • Facilitate the development, implementation, and monitoring of organisational ethical policies across all aspects of activity
  • Demonstrate ethical leadership
  • Maintain professional integrity and objectivity

2. Corporate social responsibility

  • Advise an organisation on social and environmental responsibilities
  • Enable an organisation to comply with its regulatory and legislative obligations

3. Long-term organisational sustainability

  • Promote long-term organisational sustainability in all areas of strategic and operational activity
  • Support the development of organisational goals and strategies for long-term organisational sustainability

4. Communication skills

  • Produce a document in a style and format appropriate to the task
  • Use technical language correctly appropriate to the intended audience
  • Adhere to the common conventions of written language (spelling, grammar, structure)

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Read the full syllabus (pdf 16 pages)