IIA IIA-ACCA : ACCA CIA Challenge Exam

IIA-ACCA real exams

Exam Code: IIA-ACCA

Exam Name: ACCA CIA Challenge Exam

Updated: Sep 05, 2026

Q & A: 605 Questions and Answers

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About IIA IIA-ACCA Exam

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IIA-ACCA (ACCA CIA Challenge) Exam is a certification program designed to provide a globally recognized accreditation, assuring a certain level of knowledge and professionalism for internal auditors. ACCA CIA Challenge Exam certification program is offered jointly by The Institute of Internal Auditors (IIA) and the Association of Chartered Certified Accountants (ACCA), making it an international standard for internal audit professionals.

Reference: https://global.theiia.org/certification/Public%20Documents/CIA-Challenge-Exam-FAQs.pdf

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To be eligible for the IIA-ACCA certification, candidates must have completed the ACCA qualification program and passed all the required exams. ACCA CIA Challenge Exam certification exam is a computer-based test that consists of 125 multiple-choice questions and must be completed within three hours. IIA-ACCA exam covers topics such as governance, risk management, internal control, ethics, and audit procedures. Candidates who successfully pass the exam are awarded the IIA-ACCA certification, which is valid for three years.

To be eligible to take the IIA-ACCA certification exam, candidates must have completed the ACCA certification and have at least two years of experience in internal auditing. IIA-ACCA exam is comprised of three parts, each consisting of 100 multiple-choice questions that must be completed in four hours. IIA-ACCA exam covers a wide range of topics, including risk management, governance, ethics, and fraud detection.

IIA-ACCA certification exam is recognized by employers around the world as a mark of excellence in the field of internal auditing. It is an excellent way for professionals to demonstrate their knowledge and skills, and to gain a competitive edge in the job market. IIA-ACCA exam is available in multiple languages, and candidates can take it at any time throughout the year, making it a convenient and flexible option for busy professionals.

IIA IIA-ACCA Exam Syllabus Topics:

SectionObjectives
Topic 1: Practice of Internal Auditing- Engagement planning and execution
  • 1. Sampling and testing techniques
    • 2. Audit planning and risk assessment
      • 3. Fieldwork and evidence collection
        - Reporting and communication
        • 1. Audit report structure and content
          • 2. Communication of results and recommendations
            Topic 2: Business Knowledge for Internal Auditing- Business processes and information systems
            • 1. IT and information security fundamentals
              • 2. Financial accounting and reporting basics
                - Business environment
                • 1. Organizational structure and operations
                  • 2. Strategic management concepts
                    Topic 3: Essentials of Internal Auditing- Governance and risk concepts
                    • 1. Corporate governance structures
                      • 2. Risk management fundamentals
                        - Internal audit fundamentals
                        • 1. Definition and purpose of internal auditing
                          • 2. Ethics and professional standards
                            • 3. Independence and objectivity principles

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