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Exam Code: IIA-ACCA Vendor: IIA Name: ACCA CIA Challenge Exam 604 Q&A Last Update: Jun 6, 2026
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IIA IIA-ACCA Last Week Results!

55

Customers Passed
IIA IIA-ACCA

88%

Average Score In Real
Exam At Testing Centre

89%

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IIA-ACCA Q&A's Detail

Exam Code:
IIA-ACCA
Total Questions:
604 Q&A's
Single Choice Questions:
603 Q&A's

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IIA IIA-ACCA Exam Dumps FAQs

The ACCA CIA Challenge Exam is a specialized certification pathway offered by the Institute of Internal Auditors (IIA) for ACCA members. It allows eligible candidates to earn the globally recognized Certified Internal Auditor (CIA) designation by passing a single comprehensive exam instead of the standard three-part CIA exam.
The exam is specifically designed for ACCA-qualified members who want to enhance their careers in internal auditing. It is ideal for finance professionals, auditors, risk managers, and compliance officers seeking a globally recognized credential.

The IIA-ACCA exam covers essential areas of internal auditing, including:

  • Governance – principles, frameworks, and organizational oversight

  • Risk Management – identifying, assessing, and mitigating risks

  • Internal Control – designing and evaluating control systems

  • Audit Processes – planning, conducting, and reporting audits

  • Professional Ethics – integrity, objectivity, and compliance with IIA standards

The exam consists of 150 multiple-choice questions (MCQs). Candidates are required to complete the exam within 3 hours.
The passing score for the IIA-ACCA exam is 600 out of 750 points.
The exam is computer-based and administered at Pearson VUE testing centers worldwide. Candidates can schedule their exam online for convenience.

The key difference is that the IIA IIA?ACCA exam (ACCA CIA Challenge Exam) is designed exclusively for ACCA members to earn the Certified Internal Auditor (CIA) designation, while the IIA?CHAL?QISA exam is the Qualified Information Systems Auditor Challenge Exam, focused on IT auditing and information systems professionals.

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ACCA CIA Challenge Exam Questions and Answers

Question 1

Due to a recent system upgrade, an audit is planned to test the payroll process. Which of the following audit objectives would be most important to prevent fraud?

Options:

A.

Verify that amounts are correct.

B.

Verify that payments are on time.

C.

Verify that recipients are valid employees.

D.

Verify that benefits deductions are accurate.

Question 2

When constructing a staffing schedule for the internal audit activity (IAA), which of the following criteria are most important for the chief audit executive to consider for the effective use of audit resources?

1. The competency and qualifications of the audit staff for specific assignments.

2. The effectiveness of IAA staff performance measures.

3. The number of training hours received by staff auditors compared to the budget.

4. The geographical dispersion of audit staff across the organization.

Options:

A.

1 and 3

B.

1 and 4

C.

2 and 3

D.

2 and 4

Question 3

A manufacturer is under contract to produce and deliver a number of aircraft to a major airline. As part of the contract, the manufacturer is also providing training to the airline ' s pilots. At the time of the audit, the delivery of the aircraft had fallen substantially behind schedule while the training had already been completed. If half of the aircraft under contract have been delivered, which of the following should the internal auditor expect to be accounted for in the general ledger?

Options:

A.

Training costs allocated to the number of aircraft delivered, and the cost of actual production hours completed to date.

B.

All completed training costs, and the cost of actual production hours completed to date.

C.

Training costs allocated to the number of aircraft delivered, and 50% of contracted production costs.

D.

All completed training costs, and 50% of the contracted production costs.

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