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Updated: Aug 27, 2026

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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
Exam Format:Multiple-choice Questions (150 questions)
Passing Score:600 (on a scaled score)
Exam Price:Varies by status (approx. USD 845–1245) plus application fee
Related Certifications:CIA (Certified Internal Auditor)
ACCA (Association of Chartered Certified Accountants)
CISA (Certified Information Systems Auditor)
CPA (Certified Public Accountant)
Real Exam Qty:150
Exam Duration:180 minutes
Available Languages:Spanish (coming September 2026), French (coming July 2026), English
Certificate Validity Period:3 years program window
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-ACCA (ACCA CIA Challenge) Certification Exam is a specialized certification that recognizes the knowledge and skills of professionals who have completed the ACCA qualification program and wish to pursue a career in internal auditing. ACCA CIA Challenge Exam certification exam is recognized globally and offers several benefits to professionals, including demonstrating a high level of competency, global recognition, and opportunities for career advancement.

IIA-ACCA certification exam is a computer-based test that consists of 100 multiple-choice questions. Candidates have three hours to complete the exam, which covers topics such as strategic management, risk management, governance, and control. IIA-ACCA exam is offered in English, Spanish, and Chinese, and candidates can take the exam at any of the IIA's testing centers around the world.

IIA-ACCA: ACCA CIA Challenge Exam is a unique certification program offered by the Institute of Internal Auditors (IIA). It is designed to help internal auditors enhance their skills and knowledge in the field of internal auditing. ACCA CIA Challenge Exam certification program is specially designed for those who have already completed the Association of Chartered Certified Accountants (ACCA) qualification and want to advance their career in internal auditing.

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

IIA IIA-ACCA Exam Syllabus Topics:

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

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