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Updated: Oct 03, 2026
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IIA IAA-IAP Exam Overview:
| Certification Vendor: | The Institute of Internal Auditors (IIA) |
|---|---|
| Exam Name: | Internal Audit Practitioner Examination |
| Exam Number: | IAA-IAP |
| Exam Format: | Computer-based Exam, Multiple Choice Questions |
| Real Exam Qty: | 125 |
| Passing Score: | 600 out of 750 |
| Exam Price: | USD 280 - USD 445 (varies by member/non-member and region) |
| Related Certifications: | Certification in Risk Management Assurance (CRMA) Certified Internal Auditor (CIA) |
| Available Languages: | French, Japanese, German, Thai, Arabic, Simplified Chinese, Polish, Turkish, Indonesian, Portuguese, Spanish, Korean, Russian, Traditional Chinese, Vietnamese, English |
| Certificate Validity Period: | Permanent (from 28 May 2025 onwards; previously 3 years) |
| Exam Duration: | 150 minutes |
| Recommended Training: | IIA Official IAP Study Materials IIA Learning and Education |
| Exam Registration: | Pearson VUE Registration IIA Certification Candidate Management System |
| Sample Questions: | IIA IAA-IAP Sample Questions |
| Exam Way: | Computer-based testing at Pearson VUE centers or online proctored |
| Pre Condition: | No formal education or experience prerequisites; open to students, new auditors, and professionals |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/iap/ |
IIA IAA-IAP Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Fraud Risks and Controls | 15% | - Fraud prevention and detection controls - Types and indicators of fraud - Fraud risk assessment - Internal audit responsibilities regarding fraud |
| Ethics and Professionalism | 20% | - Professional values and behavior - Ethical dilemmas and resolution - IIA Code of Ethics - Confidentiality and integrity |
| Foundations of Internal Auditing | 35% | - Competence and due professional care - Independence and objectivity - Definition and purpose of internal auditing - Global Internal Audit Standards - International Professional Practices Framework (IPPF) - Quality assurance and improvement program |
| Governance, Risk Management, and Control | 30% | - Assessing adequacy and effectiveness of controls - Role of internal audit in governance, risk, and control - Risk management processes and techniques - Internal control concepts and frameworks - Governance principles and frameworks |
IIA Internal Audit Practitioner Sample Questions:
A senior police officer was in charge of the cash fund used for undercover operations. In this situation, which of the following would likely be considered a red flag?
- A. The officer never speaks about the operations.
- B. The officer appears to be living beyond his means.
- C. The officer has no professional qualifications.
Correct Answer: B 🗳️
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Management requested that the chief audit executive (CAE) include an audit of the organization's health and safety program in next year's annual audit plan. However, the internal audit activity has no expertise in this area. Which of the following would be the most appropriate actions for the CAE?
- A. Work with an internal subject matter expert to complete the audit.
- B. Accept the request, provided management has conducted a thorough risk assessment prior to the engagement to help guide the audit.
- C. With management's agreement, amend the audit scope so that specialized expertise is not needed.
Correct Answer: A 🗳️
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Which of the following conditions would threaten an internal auditor's objectivity?
- A. Using knowledge that the internal auditor gained in his previous position to update systems and controls descriptions.
- B. Providing consulting services over the activity where the internal auditor was employed two years prior.
- C. Providing assurance services over the activity where the internal auditor was employed 10 months prior.
Correct Answer: C 🗳️
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Which of the following situations is most likely to require a compliance engagement from the internal audit activity?
- A. An organization must restate its financial statements due to an error in fixed asset valuation.
- B. An organization is subject to newly imposed industry health and safety regulations.
- C. An organization is preparing to launch an enhanced service for its online customer information system.
Correct Answer: B 🗳️
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Which of the following best explains why internal auditors should identify risk scenarios during a risk assessment of the area being audited?
- A. To determine what would prevent the achievement of objectives in the area being audited.
- B. To determine whether established controls are operating effectively to mitigate critical risks.
- C. To evaluate the adequacy of management's risk management process in the area being audited.
Correct Answer: A 🗳️
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