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Updated: Nov 02, 2026

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IIA IIA-ACCA Exam Syllabus Topics:

TopicDetails
Topic 1
  • Describe data analytics, data types, data governance
  • Determine engagement objectives and evaluation criteria and the scope of the engagement
Topic 2
  • 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 3
  • Assess engagement outcomes, including the management action plan
  • Determine engagement procedures and prepare the engagement work program
Topic 4
  • Demonstrate communication quality
  • Describethe process for communicating risk acceptance
  • Recognize the application of data analytics methods in internal auditing
Topic 5
  • Prepare work papers and documentation of relevant information to support conclusions and engagement results
Topic 6
  • Summarize and develop engagement conclusions, including assessment of risks and controls
  • Determine the level of staff and resources needed for the engagement
Topic 7
  • Develop checklists and risk-and-control questionnaires as part of a preliminary survey of the engagement area
  • Identify key activities in supervising engagements
Topic 8
  • Communicating Engagement Results and the Acceptance of Risk
  • Formulate recommendations to enhance and protect organizational value
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
  • Describe the chief audit executive's responsibility for assessing residual risk
  • Plan the engagement to assure identification of key risks and controls

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

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
Certificate Validity Period:3 years program window
Available Languages:English, Spanish (coming September 2026), French (coming July 2026)
Exam Format:Multiple-choice Questions (150 questions)
Passing Score:600 (on a scaled score)
Exam Duration:180 minutes
Related Certifications:ACCA (Association of Chartered Certified Accountants)
CIA (Certified Internal Auditor)
CISA (Certified Information Systems Auditor)
CPA (Certified Public Accountant)
Exam Price:Varies by status (approx. USD 845–1245) plus application fee
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

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