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IIA IIA-ACCA Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	CIA Challenge Exam for ACCA Members
Exam Number:	IIA-ACCA
Real Exam Qty:	150
Exam Price:	$1,255 USD (IIA Member); $1,625 USD (Non-Member) (includes application, registration, and study guide)
Exam Duration:	180 minutes
Related Certifications:	Certified Internal Auditor (CIA)
Exam Format:	Multiple-choice questions, Computer-based testing
Certificate Validity Period:	3 years from program approval; CIA certification valid with annual CPE renewal
Passing Score:	600 (scaled score out of 750)
Available Languages:	English
Recommended Training:	Becker CIA Challenge Exam Review IIA Official CIA Challenge Exam Study Guide
Exam Registration:	Pearson VUE Scheduling IIA Certification Candidate Management System (CCMS)
Sample Questions:	IIA IIA-ACCA Sample Questions
Exam Way:	Computer-based testing at Pearson VUE test centers; no online proctoring
Pre Condition:	Must be an active member in good standing of ACCA or other eligible accounting bodies; provide letter of good standing and valid photo ID
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/challenge-exam/accounting/

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There are more and more people to try their best to pass the IIA-ACCA exam, including many college students, a lot of workers, and even many housewives and so on. These people who want to pass the IIA-ACCA exam have regard the exam as the only one chance to improve themselves and make enormous progress. So they hope that they can be devoting all of their time to preparing for the IIA-ACCA Exam, but it is very obvious that a lot of people have not enough time to prepare for the important exam. Just like the old saying goes, the spirit is willing, but the flesh is week.

IIA-ACCA certification is open to internal auditors who already hold a CIA (Certified Internal Auditor) certification. IIA-ACCA exam is intended to provide CIA-certified professionals with an opportunity to demonstrate their advanced knowledge and skills in internal audit and risk management. The IIA-ACCA Certification also helps internal auditors to stay up-to-date with the latest developments in the field and enhances their professional credibility.

IIA ACCA CIA Challenge Exam Sample Questions (Q238-Q243):

NEW QUESTION # 238
Forty-five percent of an organization's customer payments are submitted online. Eight percent of online payments are rejected. Executive management decides to outsource its online payment services to a contractor that will assume 75 percent of the total value of rejected payments. The organization estimates $1.25 million customer payments due during the contract period.
Which of the following represents the organization's residual risk for online customer payments due?

A. $25, 000
B. $33, 750
C. $45, 000
D. $11, 250

Answer: D

NEW QUESTION # 239
When setting the scope for the identification and assessment of key risks and controls in a process, which of the following would be the least appropriate approach?

A. Ensure the audit includes an assessment of manual and automated controls to determine whether business risks are effectively managed.
B. Specify that the auditors need to assess only key controls, but may include an assessment of non-key controls if there is value to the business in providing such assurance.
C. Develop the scope of the audit based on a bottom-up perspective to ensure that all business objectives are considered.
D. Develop the scope of the audit to include controls that are necessary to manage risk associated with a critical business objective.

Answer: C

NEW QUESTION # 240
According to The MA Global Internal Audit Competency Framework, which of the following areas of training would best assist the internal audit activity in improving its use of tools and techniques?

A. Financial accounting.
B. Project management.
C. Negotiation and conflict resolution.
D. Ethics and fraud.

Answer: B

NEW QUESTION # 241
According to IIA guidance on IT auditing, which of the following would not be an area examined by the internal audit activity?

A. Access system security.
B. Operations processes.
C. Change management.
D. Policy development.

Answer: D

NEW QUESTION # 242
According to IIA guidance, which of the following is not a responsibility of the chief audit executive pertaining to documenting information to support internal audit engagement results and conclusions?

A. Controlling access to engagement records, including access by senior management.
B. Forming policies governing the custody and retention of consulting engagement records before their release to other parties.
C. Rating each engagement record to assess its relevance and accessibility for the organization's board.
D. Developing retention requirements for engagement records that are consistent with organizational guidelines.

Answer: C

NEW QUESTION # 243
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