Is it acceptable to setup a survey online (but not send to human subjects) before getting IRB approval?

Yes, this is quite standard. There is nothing special about setting up the survey in Qualtrics that requires IRB approval. Just be prepared to make any changes the IRB requires/recommends during the approval process.

Note that you should not SEND your survey to human subjects using Qualtircs. But taking it yourself or working through the bugs with an RA would be fine. Think about it this way - if this was a "paper survey" you would be allowed to type your survey before handing it into IRB. But you wouldn't be allowed to mail it to any subjects.