IIA IIA-CHAL-ACCTG Q&A - in .pdf

  • IIA-CHAL-ACCTG pdf
  • Exam Code: IIA-CHAL-ACCTG
  • Exam Name: Qualified Accountant CIA Challenge Exam
  • Updated: Oct 04, 2026
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IIA IIA-CHAL-ACCTG Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Engagement Performance25%- Gather and Evaluate Audit Evidence
  • 1. Document Findings and Workpapers
    • 2. Assess Control Effectiveness
      • 3. Data Analytics and Analysis
        • 4. Process Mapping and Walkthroughs
          Topic 2: Engagement Planning20%- Define Engagement Scope and Objectives
          • 1. Determine Audit Criteria
            • 2. Identify Risks and Controls
              • 3. Resource and Time Planning
                • 4. Develop Engagement Work Program
                  Topic 3: Internal Audit Operations and Audit Plan15%- Manage Internal Audit Function
                  • 1. Resource Allocation and Coordination
                    • 2. Risk-Based Audit Planning
                      • 3. Audit Universe and Risk Assessment
                        • 4. Coordination with Other Assurance Providers
                          Topic 4: Engagement Results and Monitoring20%- Communicate Engagement Outcomes
                          • 1. Residual Risk Evaluation
                            • 2. Management Action Plans
                              • 3. Follow-Up and Monitoring
                                • 4. Develop Recommendations
                                  Topic 5: Internal Audit Professionalism and Quality20%- Internal Audit Mandate and Purpose
                                  • 1. Independence and Objectivity
                                    • 2. Quality Assurance and Improvement Program
                                      • 3. Ethics and Professional Conduct
                                        • 4. Global Internal Audit Standards
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