This study evaluates the alignment of Grade X Aqidah Akhlak assessment instruments with Basic Competencies in the Islamic Religious Education curriculum. It examines how far test items correspond to curriculum demands and maps their cognitive levels. This study used a quantitative approach with a descriptive-evaluative design. Item to competency mapping was applied to analyse the suitability of 180 end-of-year Aqidah Akhlak assessment items with Basic Competencies. Bloom's Taxonomy guided the identification of Lower Order Thinking Skills (LOTS) and Higher Order Thinking Skills (HOTS) proportions. The findings showed that the alignment reached a moderate level of 64.4%. The analysis revealed uneven representation of Basic Competencies, as some competencies were fully accommodated while others received limited or no measurement. Cognitively, the instruments were dominated by LOTS at 70%, whereas HOTS reached only 13%. This indicates that teachers' assessment practices still emphasise conceptual recall rather than analytical abilities required by the curriculum. Given its focus on Grade X end-of-year Aqidah Akhlak assessment items from four Madrasah Aliyah, this study’s findings should be understood as context-specific rather than broadly generalizable. The study highlights the need to improve teachers' assessment literacy, especially in developing valid instruments aligned with Basic Competencies and curriculum-required cognitive levels. This study contributes by combining item to competency mapping with Bloom-based cognitive analysis, expanding assessment literature in Islamic Religious Education, particularly Aqidah Akhlak.