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Last Updated: Sep 14, 2026

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IIA IIA-ACCA Practice Q&A's

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IIA IIA-ACCA Exam Overview:

Certification Vendor:The Institute of Internal Auditors (IIA)
Exam Name:ACCA CIA Challenge Exam (Certified Internal Auditor Challenge Exam)
Exam Number:IIA-ACCA
Real Exam Qty:150
Passing Score:600 (on a scaled score)
Exam Duration:180 minutes
Exam Price:Varies by status (approx. USD 845–1245) plus application fee
Available Languages:Spanish (coming September 2026), English, French (coming July 2026)
Exam Format:Multiple-choice Questions (150 questions)
Certificate Validity Period:3 years program window
Related Certifications:CIA (Certified Internal Auditor)
CISA (Certified Information Systems Auditor)
CPA (Certified Public Accountant)
ACCA (Association of Chartered Certified Accountants)
Sample Questions:IIA IIA-ACCA Sample Questions
Exam Way:Computer-based testing via Pearson VUE (testing center or remote where available).
Pre Condition:Eligible candidates must hold an eligible credential such as ACCA, CPA, CA, or equivalent professional accounting qualification.
Official Syllabus URL:https://www.theiia.org/en/certifications/cia/challenge-exam

IIA IIA-ACCA Exam Syllabus Topics:

SectionObjectives
Internal Audit Foundations and Practices- Internal Audit Engagements
  • 1. Conducting Engagements
  • 2. Reporting and Follow-up
- Internal Audit Basics
  • 1. Role of Internal Auditors and Professional Standards
  • 2. Definition and Scope of Internal Audit
Business and IT Audit Integration- Information Systems and Technology
  • 1. Audit Procedures for IT Environments
  • 2. IT Governance and Risk Considerations
Practice Standards and Quality Assurance- IIA Standards and Professional Practice
  • 1. Quality Assurance and Improvement Programs
  • 2. International Professional Practices Framework (IPPF)
- Confidentiality and Ethics
  • 1. Ethical Responsibilities of Internal Auditors
  • 2. Confidentiality Principles in Engagements
Governance, Risk, and Control- Control Frameworks
  • 1. Control Assessment Techniques
  • 2. Internal Control Design and Evaluation
- Governance & Risk Management
  • 1. Enterprise Risk Management (ERM)
  • 2. Organizational Governance Models

Frequently Asked Questions About IIA ACCA CIA Challenge

The IIA-ACCA exam leads to the CIA Challenge certification, a Professional (CIA – Challenge Pathway)-level credential from IIA. It validates the skills measured by the IIA ACCA CIA Challenge syllabus and is a recognized step for IT professionals building their careers, and it sits alongside related credentials such as CIA (Certified Internal Auditor), ACCA (Association of Chartered Certified Accountants), CPA (Certified Public Accountant), CISA (Certified Information Systems Auditor).

The IIA ACCA CIA Challenge exam includes 150 questions and gives you 180 minutes to complete them. That works out to a fairly tight pace, so reading each question carefully but decisively matters more than perfectionism. If a question stalls you, flag it and move on; banking the easier points first keeps time pressure from snowballing near the end. Before test day, run at least one full timed session with the Actualtests4sure practice test so the rhythm feels familiar rather than rushed.

You need 600 (on a scaled score) to pass the IIA-ACCA exam, and the official registration fee is Varies by status (approx. USD 845–1245) plus application fee. Keep in mind that a failed attempt means paying the full fee again to retake the exam, so it pays to be honest with yourself before booking a seat. A practical benchmark: work through the 605 practice questions at Actualtests4sure until you can score comfortably above the passing line in timed mode, then schedule your exam.

Eligible candidates must hold an eligible credential such as ACCA, CPA, CA, or equivalent professional accounting qualification. Because IIA may adjust its policies over time, we recommend confirming the latest requirements on the official exam page (official exam page) before you register.

Yes. Actualtests4sure offers a free PDF demo of the IIA ACCA CIA Challenge material, so you can review the question style and answer quality before making a decision. Every purchase also includes 365 days of free updates, and after that period you can extend your updates at a 50% discount, which keeps your preparation current through 2026 and beyond.

If you take the IIA ACCA CIA Challenge exam within 60 days of your purchase and do not pass, Actualtests4sure offers a full refund under its Money Back Guarantee. To apply, send a scanned copy of your exam enrollment slip together with your official Score Report in PDF format within 2 days of the exam date, and your claim will be processed within 7 days. The guarantee applies only to the corresponding exam: attempts made within 3 days of purchase, exams downloaded but never actually taken, free materials, and expired orders are not eligible, and the candidate name must match the purchaser name. If you would rather not take a refund, you can exchange your product for two additional exam preparation products of equal value and keep the update service on your original purchase. Delivery itself is instant: your product is available for download right after payment and is also sent to your email within one minute, and if it has not arrived within 2 hours, contact our support team. There is no limit on how many computers you can install it on.

The IIA ACCA CIA Challenge syllabus is divided into 4 main domains, including Governance, Risk, and Control, Internal Audit Foundations and Practices, Practice Standards and Quality Assurance. Each domain carries a different share of the total score, so knowing where the weight sits helps you allocate your study time wisely. You will find the complete, up-to-date outline in the Exam Topics section above.

IIA ACCA CIA Challenge Sample Questions:

Question #1

A chief audit executive (CAE) reports functionally to the CEO and administratively to the chief financial officer, both of whom serve on the company's board of directors. According to IIA guidance, which of the following would offer the greatest protection for the independence of the internal audit activity?

  • A. Move the CAE's functional reporting to an executive who is not on the board.
  • B. Obtain full board approval of the internal audit activity's annual audit plan.
  • C. Move the CAE's functional reporting to the audit committee.
  • D. Appoint the CAE as a member of the board.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Question #2

Which of the following describes the free trade zone in an e-commerce environment?

  • A. Zone that separates an organization's servers from outside forces.
  • B. Area where communication and transactions occur between trusted parties.
  • C. Zone where data is encrypted, users are authenticated, and user traffic is filtered.
  • D. Area in which messages are scrutinized to determine if they are authorized.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

Question #3

Which of the following statements is in accordance with COBIT?
1. Pervasive controls are general while detailed controls are specific.
2. Application controls are a subset of pervasive controls.
3. Implementation of software is a type of pervasive control.
4. Disaster recovery planning is a type of detailed control.

  • A. 1 and 4 only
  • B. 1, 2, and 4 only
  • C. 2, 3, and 4 only
  • D. 2 and 3 only
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Question #4

During the last year, an organization had an opening inventory of $300,000, purchases of $980,000, sales of
$1,850,000, and a gross margin of 40 percent. What is the closing inventory if the periodic inventory system is used?

  • A. $300,000
  • B. $170,000
  • C. $540,000
  • D. $280,000
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

Question #5

An organization requires an average of 58 days to convert raw materials into finished products to sell. An average of 42 additional days is required to collect receivables. If the organization takes an average of 10 days to pay for the raw materials, how long is its total cash conversion cycle?

  • A. 90 days.
  • B. 100 days.
  • C. 26 days.
  • D. 110 days.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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