Valid IIA-ACCA Dumps Demo - New IIA-ACCA Dumps

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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
Exam Price:	Varies by status (approx. USD 845–1245) plus application fee
Passing Score:	600 (on a scaled score)
Certificate Validity Period:	3 years program window
Real Exam Qty:	150
Related Certifications:	CIA (Certified Internal Auditor) ACCA (Association of Chartered Certified Accountants) CPA (Certified Public Accountant) CISA (Certified Information Systems Auditor)
Exam Format:	Multiple-choice Questions (150 questions)
Exam Duration:	180 minutes
Available Languages:	French (coming July 2026), English, Spanish (coming September 2026)
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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IIA-ACCA (ACCA CIA Challenge) Certification Exam is specifically designed for individuals who have already earned the Association of Chartered Certified Accountants (ACCA) qualification. ACCA CIA Challenge Exam certification program provides ACCA members with the opportunity to gain the Certified Internal Auditor (CIA) credential, which is recognized globally as the standard for internal audit professionals.

IIA ACCA CIA Challenge Exam Sample Questions (Q592-Q597):

NEW QUESTION # 592
Which of the following is a detective control for managing the risk of fraud?

A. Verification of currency exchange rates.
B. Awareness of prior incidents of fraud.
C. Contractor non-disclosure agreements.
D. Receipts for employee expenses.

Answer: A

NEW QUESTION # 593
Which of the following borrowing options is an unsecured loan?

A. Asset-based financing.
B. An issue of commercial paper.
C. Second-mortgage financing from a bank.
D. Pledged accounts receivable.

Answer: B

NEW QUESTION # 594
An organization uses a database management system (DBMS) as a repository for data. The DBMS, in turn, supports a number of end-user developed applications which were created using fourth-generation programming languages. Some of the applications update the database. Which of the following is the most important control related to the integrity of the data in the database?

A. A hierarchical database model is adopted so that multiple users can be served at the same time.
B. End-user applications are developed on personal computers before being implemented on the mainframe.
C. End users have their read-only applications approved by the information systems department before accessing the database.
D. Concurrency update controls are in place.

Answer: D

NEW QUESTION # 595
Which of the following statements is true regarding reversing entries in an accounting cycled

A. Reversing entries are the exact opposite of the adjustments made in the previous period.
B. Reversing all previous closing adjustments is a mandatory step in the accounting cycle
C. Reversing entries should be completed at the end of the next accounting period after recording regular transactions of the period
D. Reversing entries are identical to the adjusting entries made in the previous period.

Answer: A

NEW QUESTION # 596
The final internal audit report should be distributed to which of the following individuals?

A. Audit client management only
B. Audit client management, executive management, and others approved by the chief audit executive.
C. Audit client management, executive management, and any those who request a copy.
D. Executive management only

Answer: B

NEW QUESTION # 597
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