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Updated: Sep 18, 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 Price: | USD 280 - USD 445 (varies by member/non-member and region) |
| Related Certifications: | Certified Internal Auditor (CIA) Certification in Risk Management Assurance (CRMA) |
| Passing Score: | 600 out of 750 |
| Available Languages: | Vietnamese, Spanish, Traditional Chinese, Japanese, Indonesian, German, Russian, Simplified Chinese, Arabic, Korean, English, Turkish, French, Thai, Polish, Portuguese |
| Real Exam Qty: | 125 |
| Certificate Validity Period: | Permanent (from 28 May 2025 onwards; previously 3 years) |
| Exam Duration: | 150 minutes |
| Exam Format: | Computer-based Exam, Multiple Choice Questions |
| Recommended Training: | IIA Learning and Education IIA Official IAP Study Materials |
| Exam Registration: | IIA Certification Candidate Management System Pearson VUE Registration |
| 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 |
|---|---|---|
| Topic 1: Fraud Risks and Controls | 15% | - Fraud prevention and detection controls - Fraud risk assessment - Internal audit responsibilities regarding fraud - Types and indicators of fraud |
| Topic 2: Ethics and Professionalism | 20% | - Confidentiality and integrity - IIA Code of Ethics - Professional values and behavior - Ethical dilemmas and resolution |
| Topic 3: Foundations of Internal Auditing | 35% | - Independence and objectivity - Quality assurance and improvement program - Competence and due professional care - Definition and purpose of internal auditing - International Professional Practices Framework (IPPF) - Global Internal Audit Standards |
| Topic 4: Governance, Risk Management, and Control | 30% | - Governance principles and frameworks - Role of internal audit in governance, risk, and control - Risk management processes and techniques - Internal control concepts and frameworks - Assessing adequacy and effectiveness of controls |
IIA Internal Audit Practitioner Sample Questions:
Duties in a purchasing system are segregated and performed by different people. One person orders the goods, another person receives the goods, and another pays for the goods. This is an example of which of the following controls?
- A. Directive
- B. Preventive
- C. Detective
Correct Answer: B 🗳️
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What is the primary objective for testing controls?
- A. To determine whether controls are operating effectively.
- B. To understand whether a control is in place.
- C. To identify major patterns of errors or irregularities that might exist in final account balances.
Correct Answer: A 🗳️
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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.
Correct Answer: B 🗳️
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Which of the following elements are typically included in an engagement work program?
- A. Planning, objectives, and preliminary risk assessments
- B. Fieldwork, analytical testing, and resources
- C. Opinions and final engagement communications
Correct Answer: A 🗳️
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Which of the following is a common computer-assisted audit tool used to analyze data?
- A. Social media
- B. Spreadsheet software
- C. Word processing software
Correct Answer: B 🗳️
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