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IIA-ACCA (ACCA CIA Challenge) Certification Exam is an internationally recognized certification program designed to test the knowledge and skills of candidates in the areas of internal auditing, risk management, and governance. IIA-ACCA exam is developed jointly by the Institute of Internal Auditors (IIA) and the Association of Chartered Certified Accountants (ACCA), two of the most respected professional organizations in the accounting and auditing industry.

Reference: https://global.theiia.org/certification/Public%20Documents/CIA-Challenge-Exam-FAQs.pdf

IIA-ACCA (ACCA CIA Challenge) Certification Exam is a globally recognized certification that demonstrates a candidate's expertise in internal audit and risk management. ACCA CIA Challenge Exam certification is offered by the Institute of Internal Auditors (IIA) in collaboration with the Association of Chartered Certified Accountants (ACCA). IIA-ACCA exam is designed to assess candidates' knowledge and skills in various areas of internal audit, including risk management, governance, and control.

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IIA IIA-ACCA Exam Syllabus Topics:

SectionObjectives
Topic 1: Governance, Risk, and Control- Governance & Risk Management
  • 1. Organizational Governance Models
  • 2. Enterprise Risk Management (ERM)
- Control Frameworks
  • 1. Internal Control Design and Evaluation
  • 2. Control Assessment Techniques
Topic 2: Internal Audit Foundations and Practices- Internal Audit Engagements
  • 1. Conducting Engagements
  • 2. Reporting and Follow-up
- Internal Audit Basics
  • 1. Role of Internal Auditors and Professional Standards
  • 2. Definition and Scope of Internal Audit
Topic 3: Business and IT Audit Integration- Information Systems and Technology
  • 1. IT Governance and Risk Considerations
  • 2. Audit Procedures for IT Environments
Topic 4: Practice Standards and Quality Assurance- IIA Standards and Professional Practice
  • 1. International Professional Practices Framework (IPPF)
  • 2. Quality Assurance and Improvement Programs
- Confidentiality and Ethics
  • 1. Ethical Responsibilities of Internal Auditors
  • 2. Confidentiality Principles in Engagements

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