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Updated: Sep 17, 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
Exam Number:IIA-ACCA
Real Exam Qty:150
Certificate Validity Period:3 years from program approval; CIA certification valid with annual CPE renewal
Exam Duration:180 minutes
Available Languages:English
Exam Price:$1,255 USD (IIA Member); $1,625 USD (Non-Member) (includes application, registration, and study guide)
Exam Format:Computer-based testing, Multiple-choice questions
Passing Score:600 (scaled score out of 750)
Related Certifications:Certified Internal Auditor (CIA)
Recommended Training:Becker CIA Challenge Exam Review
IIA Official CIA Challenge Exam Study Guide
Exam Registration:IIA Certification Candidate Management System (CCMS)
Pearson VUE Scheduling
Sample Questions:IIA IIA-ACCA Sample Questions
Exam Way:Computer-based testing at Pearson VUE test centers; no online proctoring
Pre Condition:Must be an active member in good standing of ACCA or other eligible accounting bodies; provide letter of good standing and valid photo ID
Official Syllabus URL:https://www.theiia.org/en/certifications/cia/challenge-exam/accounting/

IIA IIA-ACCA Exam Syllabus Topics:

TopicDetails
Topic 1
  • Prepare work papers and documentation of relevant information to support conclusions and engagement results
Topic 2
  • Describe the chief audit executive's responsibility for assessing residual risk
  • Plan the engagement to assure identification of key risks and controls
Topic 3
  • Manage monitoring and follow-up of the disposition of audit engagement results communicated to management and the board
  • Arrange preliminary communication with engagement clients
Topic 4
  • Assess engagement outcomes, including the management action plan
  • Determine engagement procedures and prepare the engagement work program
Topic 5
  • Summarize and develop engagement conclusions, including assessment of risks and controls
  • Determine the level of staff and resources needed for the engagement
Topic 6
  • Describe data analytics, data types, data governance
  • Determine engagement objectives and evaluation criteria and the scope of the engagement
Topic 7
  • Prepare interim reporting on the engagement progress
  • Evaluate the relevance, sufficiency, and reliability of potential sources of evidence
Topic 8
  • Demonstrate communication quality
  • Describethe process for communicating risk acceptance
  • Recognize the application of data analytics methods in internal auditing
Topic 9
  • Describe the audit engagement communication and reporting process
  • Complete a detailed risk assessment of each audit area, including evaluating and prioritizing risk and control factors
Topic 10
  • Develop checklists and risk-and-control questionnaires as part of a preliminary survey of the engagement area
  • Identify key activities in supervising engagements

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

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