IIA IIA-CHAL-ACCTG Exam : Qualified Accountant CIA Challenge Exam

  • Exam Code: IIA-CHAL-ACCTG
  • Exam Name: Qualified Accountant CIA Challenge Exam
  • Updated: Sep 30, 2026
  • Q & A: 0 Questions and Answers

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IIA IIA-CHAL-ACCTG Exam Syllabus Topics:

SectionWeightObjectives
Internal Audit Operations and Audit Plan15%- Manage Internal Audit Function
  • 1. Resource Allocation and Coordination
    • 2. Audit Universe and Risk Assessment
      • 3. Risk-Based Audit Planning
        • 4. Coordination with Other Assurance Providers
          Engagement Results and Monitoring20%- Communicate Engagement Outcomes
          • 1. Management Action Plans
            • 2. Follow-Up and Monitoring
              • 3. Develop Recommendations
                • 4. Residual Risk Evaluation
                  Internal Audit Professionalism and Quality20%- Internal Audit Mandate and Purpose
                  • 1. Quality Assurance and Improvement Program
                    • 2. Global Internal Audit Standards
                      • 3. Ethics and Professional Conduct
                        • 4. Independence and Objectivity
                          Engagement Planning20%- Define Engagement Scope and Objectives
                          • 1. Identify Risks and Controls
                            • 2. Resource and Time Planning
                              • 3. Develop Engagement Work Program
                                • 4. Determine Audit Criteria
                                  Engagement Performance25%- Gather and Evaluate Audit Evidence
                                  • 1. Data Analytics and Analysis
                                    • 2. Process Mapping and Walkthroughs
                                      • 3. Assess Control Effectiveness
                                        • 4. Document Findings and Workpapers

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