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Last Updated: Sep 14, 2026
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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 |
| Available Languages: | English |
| Related Certifications: | ACCA (Association of Chartered Certified Accountants) |
| Exam Format: | Multiple-choice questions |
| Recommended Training: | ACCA Official Website IIA Official CIA Learning Resources |
| 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:
| Section | Objectives |
|---|---|
| Topic 1: Business Knowledge for Internal Auditing | - Business environment
|
| Topic 2: Essentials of Internal Auditing | - Governance and risk concepts
|
| Topic 3: Practice of Internal Auditing | - Reporting and communication
|
Common Questions About the IIA ACCA CIA Challenge Exam
The IIA IIA-ACCA exam, officially titled ACCA CIA Challenge Exam, is the required test for earning the Certified Internal Auditor (CIA) – ACCA Challenge Exam Pathway certification, a credential at the Professional level. Passing it validates the skills IIA expects from certified professionals, and it can also support progress toward related credentials such as ACCA (Association of Chartered Certified Accountants).
IIA asks candidates to meet the following requirement before registering: Open to qualified ACCA members meeting IIA eligibility requirements for the CIA Challenge Exam pathway. Exam policies do change, so confirm the latest details on the official exam page at https://www.theiia.org/en/certifications/cia/challenge-exam/ before you book.
You can book your seat through the official registration channels below:
The IIA-ACCA exam is delivered in the following format: Computer-based testing (online or authorized test centers depending on region).
IIA recommends the following official training for this exam:
A course builds the theory; practice turns it into exam-day performance. Once you finish a class, the 605 practice questions from Actualtests4sure show you how the same knowledge appears in exam-style items.
Yes. Actualtests4sure offers a free PDF demo of the IIA ACCA CIA Challenge practice questions, so you can judge the quality and format before purchasing. After you buy, your purchase includes 365 days of free updates; if the product expires after that period, you can extend the update service at a 50% discount from your member zone.
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The IIA ACCA CIA Challenge exam is organized into 3 major domains. Some of the key domains include:
- Business Knowledge for Internal Auditing
- Essentials of Internal Auditing
- Practice of Internal Auditing
Scroll up to the Exam Topics section for the complete breakdown, and use it to plan how much study time each domain deserves.
IIA ACCA CIA Challenge Sample Questions:
According to The IIA's Code of Ethics, which of the following actions violates the principle of confidentiality?
- A. Providing personal tax preparation services for a fee for several employees during the lunch hour.
- B. Agreeing to reword an observation to avoid the client complaining directly to the auditor's supervisor.
- C. Accepting a consulting request in the IT department without possessing the requisite experience.
- D. Providing a friend with the marketing strategic plan, which she will use to prepare her university thesis.
Correct Answer: D 🗳️
A code of business conduct should include which of the following to increase its deterrent effect?
1. Appropriate descriptions of penalties for misconduct.
2. A notification that code of conduct violations may lead to criminal prosecution.
3. A description of violations that injure the interests of the employer.
4. A list of employees covered by the code of conduct.
- A. 1 and 2
- B. 2 and 4
- C. 1 and 3
- D. 3 and 4
Correct Answer: A 🗳️
Which of the following actions should the audit committee take to promote organizational independence for the internal audit activity?
- A. Assist the CAE with hiring objective and competent internal audit staff.
- B. Approve the annual budget and resource plan for the internal audit activity.
- C. Delegate final approval of the risk-based internal audit plan to the chief audit executive (CAE).
- D. Encourage the CAE to communicate and coordinate with the external auditor.
Correct Answer: C 🗳️
During an audit of the organization's annual financial statements, the internal auditor notes that the current cost of goods sold percentage is substantially higher than in prior years. Which of the following is the most likely explanation for this increase?
- A. Cost of raw material inventory items is decreasing.
- B. Write-off of inventory is increasing.
- C. Labor productivity to produce goods is increasing.
- D. Process to manufacture goods is more efficient.
Correct Answer: A 🗳️
When developing an effective risk-based plan to determine audit priorities, an internal audit activity should start by:
- A. Reviewing organizational objectives.
- B. Observing and analyzing controls.
- C. Prioritizing known risks.
- D. Identifying risks to the organization's operations.
Correct Answer: A 🗳️
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