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Exam Detail:
The IIA-ACCA ACCA CIA Challenge exam is designed for individuals who hold the Association of Chartered Certified Accountants (ACCA) qualification and want to earn the Certified Internal Auditor (CIA) certification offered by the Institute of Internal Auditors (IIA). The exam recognizes the prior knowledge and expertise of ACCA professionals in the field of internal auditing. Here are the exam details for the IIA-ACCA ACCA CIA Challenge:

- Number of Questions: The exam typically consists of multiple-choice questions. The exact number of questions may vary, but typically, the exam includes around 100 to 125 questions.

- Time Limit: The time allocated to complete the exam is 2.5 hours.

Course Outline:
The IIA-ACCA ACCA CIA Challenge exam covers the following topics:

1. Internal Audit Basics:
- Introduction to internal auditing and its role in organizations.
- Understanding the International Standards for the Professional Practice of Internal Auditing (Standards).

2. Internal Control and Risk Management:
- Understanding internal control concepts and frameworks.
- Assessing and managing risks within an organization.

3. Conducting Internal Audit Engagements:
- Planning and executing internal audit engagements.
- Performing audit fieldwork and documenting audit evidence.

4. Fraud Risks and Controls:
- Identifying and assessing fraud risks in an organization.
- Implementing fraud prevention, detection, and investigation measures.

5. Governance, Business Ethics, and Compliance:
- Understanding corporate governance principles and frameworks.
- Promoting business ethics and ensuring compliance with laws and regulations.

Exam Objectives:
The objectives of the IIA-ACCA ACCA CIA Challenge exam are as follows:

- Assessing candidates' knowledge and understanding of internal auditing principles and practices.
- Evaluating candidates' ability to apply internal audit concepts to real-world scenarios.
- Testing candidates' comprehension of internal control, risk management, and fraud prevention principles.
- Assessing candidates' understanding of corporate governance, ethics, and compliance requirements.

Exam Syllabus:
The specific exam syllabus for the IIA-ACCA ACCA CIA Challenge covers the following topics:

1. Mandatory Guidance for the CIA Exam
2. Internal Control and Risk
3. Conducting Internal Audit Engagements
4. Business Analysis and Information Technology
5. Fraud Risks and Controls
6. Governance, Business Ethics, and Compliance

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