Reading notes is one thing; sitting a timed exam is another. The ActualCollection test engines recreate the pressure of the real IIA ACCA CIA Challenge exam, so the IIA-ACCA testing experience feels familiar long before you book your seat.
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 |
| Certificate Validity Period: | 3 years program window |
| Exam Duration: | 180 minutes |
| Passing Score: | 600 (on a scaled score) |
| Real Exam Qty: | 150 |
| Related Certifications: | CISA (Certified Information Systems Auditor) ACCA (Association of Chartered Certified Accountants) CIA (Certified Internal Auditor) CPA (Certified Public Accountant) |
| Exam Price: | Varies by status (approx. USD 845–1245) plus application fee |
| Exam Format: | Multiple-choice Questions (150 questions) |
| Available Languages: | English, French (coming July 2026), Spanish (coming September 2026) |
| 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 IIA-ACCA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Internal Audit Foundations and Practices | - Internal Audit Engagements
|
| Topic 2: Practice Standards and Quality Assurance | - IIA Standards and Professional Practice
|
| Topic 3: Governance, Risk, and Control | - Governance & Risk Management
|
| Topic 4: Business and IT Audit Integration | - Information Systems and Technology
|
IIA IIA-ACCA Exam: Frequently Asked Questions
The IIA ACCA CIA Challenge exam is the official The Institute of Internal Auditors (IIA) test registered under exam code IIA-ACCA. Passing it earns you the CIA Challenge certification, a credential at the Professional (CIA – Challenge Pathway) level. It is also linked to the related certifications: CIA (Certified Internal Auditor), ACCA (Association of Chartered Certified Accountants), CPA (Certified Public Accountant), CISA (Certified Information Systems Auditor). The Institute of Internal Auditors (IIA) exams are valued because they test job-ready skills, so a passing score here carries real weight on a resume.
The IIA ACCA CIA Challenge exam includes 150 questions to be completed within 180 minutes. Do the pacing math before exam day: with that many items on the clock, you need a steady rhythm and the discipline to flag a hard question and move on instead of stalling. Two or three full timed sessions with the ActualCollection test engine will show you exactly what that pace feels like, so time pressure stops being a factor on the real day.
To pass the IIA ACCA CIA Challenge exam you need 600 (on a scaled score), and the official registration fee is Varies by status (approx. USD 845–1245) plus application fee. A retake is not discounted: a failed attempt means paying the full Varies by status (approx. USD 845–1245) plus application fee again, so treat your first sitting as the expensive one. A sensible rule is to book your seat only after you are scoring comfortably above the passing mark on the ActualCollection practice tests, not just squeaking past it once.
Eligible candidates must hold an eligible credential such as ACCA, CPA, CA, or equivalent professional accounting qualification.
Eligibility rules do change from time to time, so confirm the current requirements before you register on the official exam page.
Yes. ActualCollection offers a free PDF demo of the IIA ACCA CIA Challenge material so you can judge the question quality and format before spending anything. After purchase, your license includes 365 days of free updates, and if you want to keep receiving updates after that period, renewals are available at a 50% discount.
If you take the IIA ACCA CIA Challenge exam within 60 days of your purchase and do not pass, ActualCollection backs you with a 100% money-back guarantee. The claim must match the exam your product covers: attempts taken within 3 days of purchase are not eligible (that is too little preparation time), and neither are downloaded-but-unused products, free materials, or expired orders. The candidate name must match the payer name, and you need to submit a scanned enrollment slip plus the official Score Report PDF within 2 days of the exam; claims are processed within 7 days. Prefer not to refund? You can swap instead and receive two other exam products of equal value for free while keeping the update service on your original purchase.
Delivery itself is instant: your files are downloadable right away and emailed to you within one minute of payment. If nothing arrives within 2 hours, contact customer service. There is no limit on how many computers you may install the software on.
The official IIA ACCA CIA Challenge syllabus is organized into 4 domains. Key areas include Governance, Risk, and Control, Internal Audit Foundations and Practices, and Practice Standards and Quality Assurance. The complete, up-to-date topic list appears in the exam topics section above; work through it line by line and flag anything you cannot yet explain in your own words.
IIA ACCA CIA Challenge Sample Questions:
Question 1
For a multinational organization, which of the following is a disadvantage of an ethnocentric staffing policy?
1. It significantly raises compensation and staffing costs.
2. It produces resentment among the organization's employees in host countries.
3. It limits career mobility for parent-country nationals.
4. It can lead to cultural myopia.
A. 2 and 3 only
B. 1, 2, and 3 only
C. 1, 2, and 4 only
D. 1 and 4 only
Question 2
Which of the following best ensures the independence of the internal audit activity?
1. The CEO and audit committee review and endorse any changes to the approved audit plan on an annual basis.
2. The audit committee reviews the performance of the chief audit executive (CAE) periodically.
3. The internal audit charter requires the CAE to report functionally to the audit committee.
A. 3 only
B. 1 and 2 only
C. 1, 2, and 3
D. 2 and 3 only
Question 3
An organization accomplishes its goal to obtain a 40 percent share of the domestic market, but is unable to get the desired return on investment and output per hour of labor. Based on this information the organization is most likely focused on which of the following?
A. Capital investment and not marketing
B. Efficiency and not input economy.
C. Marketing and not capital investment.
D. Effectiveness and not efficiency.
Question 4
Which of the following statements is in accordance with COBIT?
1. Pervasive controls are general while detailed controls are specific.
2. Application controls are a subset of pervasive controls.
3. Implementation of software is a type of pervasive control.
4. Disaster recovery planning is a type of detailed control.
A. 2 and 3 only
B. 2, 3, and 4 only
C. 1, 2, and 4 only
D. 1 and 4 only
Question 5
Which of the following best describes the misdirection of payments on accounts receivable to an employee's bank account?
A. Fraud hidden on the books.
B. Fraud off the books.
C. Fraud on the balance sheet.
D. Fraud open on the books.
Solutions:
| Question 1 Answer: C | Question 2 Answer: D | Question 3 Answer: D | Question 4 Answer: D | Question 5 Answer: B |
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