IIA Internal Audit Practitioner : IAA-IAP

  • Exam Code: IAA-IAP
  • Exam Name: Internal Audit Practitioner
  • Updated: Sep 24, 2026
  • Q & A: 100 Questions and Answers

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About IIA IAA-IAP Exam

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IIA IAA-IAP Exam Syllabus Topics:

SectionWeightObjectives
Foundations of Internal Auditing35%- Internal Audit Fundamentals
  • 1. Internal Audit Independence and Objectivity
  • 2. Purpose of Internal Auditing
  • 3. Internal Audit Standards
  • 4. Internal Audit Roles and Responsibilities
Ethics and Professionalism20%- Professional Conduct
  • 1. Due Professional Care
  • 2. Professional Competence
  • 3. Code of Ethics
  • 4. Confidentiality
Fraud Risks15%- Fraud Awareness
  • 1. Fraud Response
  • 2. Fraud Risk Identification
  • 3. Fraud Prevention
  • 4. Fraud Detection
Governance, Risk Management, and Control30%- Governance and Risk
  • 1. Governance Processes
  • 2. Risk Management Frameworks
  • 3. Control Activities
  • 4. Internal Control Concepts

IIA Internal Audit Practitioner Sample Questions:

Question #1

Which of the following is a common computer-assisted audit tool used to analyze data?

  • A. Social media
  • B. Word processing software
  • C. Spreadsheet software
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Correct Answer: C  🗳️

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Question #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 appetite.
  • B. Risk capacity.
  • C. Risk perception.
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Correct Answer: A  🗳️

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Question #3

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 preparing to launch an enhanced service for its online customer information system.
  • C. An organization is subject to newly imposed industry health and safety regulations.
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Correct Answer: C  🗳️

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Question #4

What is the purpose of establishing engagement objectives during the planning phase of an internal audit?

  • A. To ensure that all auditors have a common understanding of the area being audited.
  • B. To ensure that the work performed by other internal or external assurance providers is considered during audit planning.
  • C. To ensure that audit procedures are designed to address the risks relevant to the area being audited.
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Correct Answer: C  🗳️

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Question #5

Operational management has asked the internal auditor for recommendations regarding an ineffective process. According to IIA guidance, which of the following would be the auditor's most appropriate response?

  • A. Refrain from providing recommendations to preserve audit independence.
  • B. Agree to offer recommendations based on observations and conclusions.
  • C. Explain that only management should recommend and implement the corrective action.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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