IIA IIA-ACCA : ACCA CIA Challenge Exam

IIA-ACCA real exams

Exam Code: IIA-ACCA

Exam Name: ACCA CIA Challenge Exam

Updated: Nov 05, 2026

Q & A: 605 Questions and Answers

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About IIA IIA-ACCA Exam Free Dumps

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IIA IIA-ACCA Exam Syllabus Topics:

SectionObjectives
Topic 1: Governance, Risk, and Control- Governance & Risk Management
  • 1. Enterprise Risk Management (ERM)
  • 2. Organizational Governance Models
- Control Frameworks
  • 1. Internal Control Design and Evaluation
  • 2. Control Assessment Techniques
Topic 2: Internal Audit Foundations and Practices- Internal Audit Engagements
  • 1. Reporting and Follow-up
  • 2. Conducting Engagements
- Internal Audit Basics
  • 1. Role of Internal Auditors and Professional Standards
  • 2. Definition and Scope of Internal Audit
Topic 3: Practice Standards and Quality Assurance- Confidentiality and Ethics
  • 1. Ethical Responsibilities of Internal Auditors
  • 2. Confidentiality Principles in Engagements
- IIA Standards and Professional Practice
  • 1. International Professional Practices Framework (IPPF)
  • 2. Quality Assurance and Improvement Programs
Topic 4: Business and IT Audit Integration- Information Systems and Technology
  • 1. IT Governance and Risk Considerations
  • 2. Audit Procedures for IT Environments

Your IIA ACCA CIA Challenge Questions, Fully Answered

IIA lists the following prerequisites for the IIA ACCA CIA Challenge: Eligible candidates must hold an eligible credential such as ACCA, CPA, CA, or equivalent professional accounting qualification..

Verify the current requirements on the official certification page before registering.

The IIA ACCA CIA Challenge blueprint is organized around these main domains:

  • Internal Audit Foundations and Practices
  • Business and IT Audit Integration
  • Practice Standards and Quality Assurance

Additional domains follow in the official outline; our bank covers the complete set.

Per the latest exam information, the IIA-ACCA exam contains 150 questions and allows 180 minutes minutes. The software and online engines let you rehearse under those exact conditions.

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Currently, the IIA-ACCA exam requires a passing score of 600 (on a scaled score), and the registration fee is Varies by status (approx. USD 845–1245) plus application fee. Both figures belong to IIA and can change, so confirm them on the official site when you book.

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IIA ACCA CIA Challenge Sample Questions:

Question #1

Refer to the exhibit.

A company's financial balance sheet is presented below:
The company has net working capital of:

  • A. $160
  • B. $490
  • C. $210
  • D. $350
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Question #2

Which of the following statements is true regarding a bring-your-own-device (BYOD) environment?

  • A. Incident response times are less critical in the BYOD environment. compared to a traditional environment
  • B. There is greater sharing of operational risk in a BYOD environment.
  • C. With fewer devices owned by the organization, there is reduced need to maintain documented policies and procedures.
  • D. There is a greater need Kr organizations to rely on users to comply with policies and procedures.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

Question #3

Which of the following is an example of a physical control?

  • A. Performing business continuity and disaster recovery planning
  • B. Keeping an offsite backup of the organization's critical data
  • C. Providing fire detection and suppression equipment
  • D. Establishing a physical security policy and promoting it throughout the organization
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Question #4

Which of the following statements best describes the frameworks set forth by the International Standards Organization?

  • A. Practical guidance and benchmarks for all organizations that use information systems.
  • B. Bridging the gaps among control requirements, technical issues, and business risks.
  • C. Globally accepted standards for industries and processes.
  • D. Frameworks and guidance on enterprise risk management, internal control, and fraud deterrence.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Question #5

According to IIA guidance, which of the following statements is true regarding the reporting of results from an external quality assessment of the internal audit activity?

  • A. The external assessment results are reported upon completion in confidence directly to the board, and senior management is advised only of the recommendations and improvement action plans.
  • B. The results of self-assessments with independent external validation are shared with the board upon completion, and monitoring of recommended improvements must be reported monthly.
  • C. The requirements for reporting quality assessment results are the same for external assessments and self-assessments with independent external validation.
  • D. The external assessment results are communicated upon completion to senior management and the board, but action plans for recommended improvements do not have to be reported.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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