Real IIA IIA-ACCA Dumps, IIA-ACCA Reliable Exam Questions

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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 Format:	Multiple-choice Questions (150 questions)
Certificate Validity Period:	3 years program window
Related Certifications:	CPA (Certified Public Accountant) CISA (Certified Information Systems Auditor) CIA (Certified Internal Auditor) ACCA (Association of Chartered Certified Accountants)
Available Languages:	Spanish (coming September 2026), French (coming July 2026), English
Real Exam Qty:	150
Passing Score:	600 (on a scaled score)
Exam Price:	Varies by status (approx. USD 845–1245) plus application fee
Exam Duration:	180 minutes
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 certification is recognized globally and is highly valued by employers in the industry. ACCA CIA Challenge Exam certification exam is designed to assess the candidate's knowledge and understanding of advanced internal audit topics, such as ethics, risk management, governance, and strategic leadership. IIA-ACCA Exam also tests the candidate's ability to apply this knowledge to real-world situations and to demonstrate critical thinking and problem-solving skills.

IIA ACCA CIA Challenge Exam Sample Questions (Q363-Q368):

NEW QUESTION # 363
Which of the following price adjustment strategies encourages prompt payment?

A. Cash discounts.
B. Functional discounts.
C. Quantity discounts.
D. Seasonal discounts.

Answer: A

NEW QUESTION # 364
Which of the following describes a key characteristic related to effective organizational communication?

A. A well-designed system of internal controls.
B. A culture of integrity and transparency.
C. Comprehensive supervisory and verification procedures.
D. Unique operating environments with varying complexity.

Answer: A

NEW QUESTION # 365
An internal auditor completed an audit of a bank's loan department and found all significant risks to be managed adequately through effective internal controls. Which of the following would be an appropriate conclusion to report to management?

A. The residual risk is higher than or equal to the risk appetite.
B. The residual risk is lower than or equal to the risk appetite.
C. The inherent risk is higher than or equal to the risk tolerance.
D. The inherent risk is lower than or equal to the risk tolerance.

Answer: B

NEW QUESTION # 366
An internal auditor is reviewing the accounts receivable when she discovers account balances more than three years old. The auditor was previously supervising the area during this time, and she subsequently advises the chief audit executive (CAE) of a potential conflict.
Which of the following is the most appropriate course of action for the CAE to take?

A. Replace the auditor with another audit staff member.
B. Continue with the present auditor, as more than one year has passed.
C. Withdraw the audit team and outsource the financial audit of the division.
D. Work with the division's management to resolve the situation.

Answer: A

NEW QUESTION # 367
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?

A. The CAE would need to procure external services to deliver the internal audit assurance program.
B. There is no expertise within the internal audit team for auditing an IT engagement.
C. There is no available expertise on the internal audit team to perform a consulting engagement.
D. There is no expertise within the internal audit team for detecting and investigating fraud.

Answer: D

NEW QUESTION # 368
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