IIA IIA-ACCA Exam Details & Actual Exam Questions

  • Exam Code/Number: IIA-ACCA
  • Exam Name/Title: ACCA CIA Challenge Exam
  • Certification Provider: IIA
  • Corresponding Certification: CIA Challenge
  • Exam Questions: 605
  • Updated On: Sep,06 2026
  • Certification Level: Professional

IIA ACCA CIA Challenge Exam Questions

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IIA IIA-ACCA Exam Overview:

Certification Vendor:The Institute of Internal Auditors (IIA)
Exam Name:CIA Challenge Exam for ACCA Members (IIA–ACCA Pathway Exam)
Exam Number:CIA-CHALLENGE-ACCA
Related Certifications:ACCA (Association of Chartered Certified Accountants)
Exam Format:Multiple-choice questions
Available Languages:English
Recommended Training:IIA Official CIA Learning Resources
ACCA Official Website
Exam Registration:CIA Challenge Exam Information
IIA CIA Certification Portal
Sample Questions:IIA IIA-ACCA Sample Questions
Exam Way:Computer-based testing (online or authorized test centers depending on region)
Pre Condition:Open to qualified ACCA members meeting IIA eligibility requirements for the CIA Challenge Exam pathway
Official Syllabus URL:https://www.theiia.org/en/certifications/cia/challenge-exam/

IIA IIA-ACCA Exam Syllabus Topics:

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


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