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Updated: Aug 01, 2026
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IIA IAA-IAP Exam Overview:
| Certification Vendor: | IIA |
| Exam Name: | Internal Audit Practitioner (IAP) |
| Exam Number: | IAA-IAP |
| Exam Price: | $310 USD - $445 USD |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Certificate Validity Period: | Permanent designation with 20 annual CPE hours required beginning in 2026 |
| Available Languages: | Arabic, Simplified Chinese, Traditional Chinese, English, French, German, Indonesian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, Turkish, Vietnamese |
| Exam Duration: | 150 minutes |
| Exam Format: | Multiple Choice |
| Passing Score: | 600/750 |
| Real Exam Qty: | 125 |
| Sample Questions: | IIA IAA-IAP Sample Questions |
| Exam Way: | Computer-based test at Pearson VUE test centers |
| Pre Condition: | Government-issued ID required. No degree or work experience required. |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/iap/ |
IIA IAA-IAP Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Governance, Risk Management, and Control | 30% | - Governance and Risk
|
| Fraud Risks | 15% | - Fraud Awareness
|
| Ethics and Professionalism | 20% | - Professional Conduct
|
| Foundations of Internal Auditing | 35% | - Internal Audit Fundamentals
|
IIA Internal Audit Practitioner Sample Questions:
1. Which of the following would be considered out of scope for a purchasing process audit engagement?
A) Authorization of requisitions
B) Control of goods
C) Matching goods received to requisitions
2. Which of the following would have the most direct impact on management's decision regarding the amount of risk that is considered acceptable?
A) Risk capacity.
B) Risk appetite.
C) Risk perception.
3. Which of the following is an element of a well-formed audit recommendation?
A) Factual evidence identified during the engagement.
B) Factors that allowed the condition to exist.
C) Measures to prevent recurrence of the condition.
4. During a review of the payroll department, a payroll associate informs the internal auditor, in confidence, that a co-worker is under a great deal of personal stress and has made several uncharacteristic mistakes over the past few weeks. The payroll associate asks the auditor to be sympathetic to the co-worker when drafting the audit findings. If the auditor adjusts the audit findings in consideration of this request, which of the following IIA Code of Ethics principles would be violated?
A) Objectivity and Confidentiality.
B) Integrity and Objectivity.
C) Integrity and Confidentiality.
5. Which of the following best describes the purpose of a detailed engagement risk assessment?
A) To prioritize risks to the activity's objectives, according to the likelihood of occurrence.
B) To consider significant risks to the activity's objectives and the means by which the potential impact of risk is kept to an acceptable level.
C) To ensure that all risks identified during the engagement planning process are addressed during the audit.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: B | Question # 3 Answer: C | Question # 4 Answer: B | Question # 5 Answer: B |
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