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

  • Exam Code: IIA-CHAL-ACCTG
  • Exam Name: Qualified Accountant CIA Challenge Exam
  • Updated: Sep 22, 2026
  • Q & A: 0 Questions and Answers

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IIA IIA-CHAL-ACCTG Exam Syllabus Topics:

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

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