[2026] IIA IIA-ACCA Questions: An Incredible Exam Preparation Way

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To be eligible to take the IIA-ACCA (ACCA CIA Challenge) Certification Exam, candidates must be members of ACCA in good standing and have at least two years of experience in internal auditing or a related field. Candidates must also meet the education requirements for the CIA certification, which includes a bachelor's degree or higher from an accredited institution.

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Preparing for the IIA-ACCA certification exam can be challenging, but there are many resources available to help candidates succeed. The IIA offers study materials, including textbooks and online courses, to help candidates prepare for the exam. In addition, there are many professional organizations and training programs that offer courses and workshops specifically designed to help candidates prepare for the IIA-ACCA certification exam.

IIA-ACCA (ACCA CIA Challenge) Exam is a unique certification program that aims to expand the knowledge and expertise of CIA-certified professionals in the areas of accounting and finance. IIA-ACCA Exam is designed to test the candidates' understanding of the principles and practices of accounting, financial management, and financial reporting. It is a challenging exam that requires a deep understanding of the concepts and their real-world applications.

IIA ACCA CIA Challenge Exam Sample Questions (Q495-Q500):

NEW QUESTION # 495
It is close to the fiscal year end for a government agency, and the chief audit executive (CAE) has the following items to submit to either the board or the chief executive officer (CEO) for approval. According to IIA guidance, which of the following items should be submitted only to the CEO?

A. The internal audit budget and resource plan for the coming fiscal year.
B. A request for an increase of the CAE's salary for the next fiscal year.
C. The internal audit risk assessment and audit plan for the next fiscal year.
D. The evaluation and compensation of the internal audit team.

Answer: D

NEW QUESTION # 496
According to IIA guidance, which of the following is an area in which the internal auditor should be proficient?

A. Fundamentals of accounting, economics, and finance.
B. Management principles.
C. Internal audit standards, procedures, and techniques.
D. Computerized information systems.

Answer: C

NEW QUESTION # 497
According to IIA guidance, which of the following is a typical risk associated with the tender process and contracting stage of an organization's IT outsourcing life cycle?

A. The process is not sustained and is not optimized as planned.
B. The operational quality is less than projected.
C. There is increased potential for loss of assets.
D. There is a lack of alignment to organizational strategies.

Answer: C

NEW QUESTION # 498
According to COSO, which of the following describes a principle related to the control environment?

A. The organization establishes appropriate authorities and responsibilities in the pursuit of objectives.
B. The organization identifies and assesses changes that could significantly impact the system of internal control.
C. The organization performs evaluations to ascertain whether internal control components are present and functioning.
D. The organization selects and develops control activities that contribute to the mitigation of risks.

Answer: A

NEW QUESTION # 499
The process of scenario planning begins with which of the following steps?

A. Selecting the issue or decision that will impact how the organization conducts future business.
B. Selecting leading indicators to alert the organization of future developments.
C. Identifying how customers, suppliers, competitors, employees, and other stakeholders will react.
D. Determining the trends that will influence key factors in the organization's environment.

Answer: A

NEW QUESTION # 500
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