- Exam Code: IAA-IAP
- Exam Name: Internal Audit Practitioner
- Updated: Sep 15, 2026
- Q & A: 100 Questions and Answers
IIA IAA-IAP Exam : Internal Audit Practitioner
PDF Version DemoAbout IIA IAA-IAP Exam
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IIA IAA-IAP Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Ethics and Professionalism | 20% | - Ethical dilemmas and resolution - Confidentiality and integrity - IIA Code of Ethics - Professional values and behavior |
| Topic 2: Governance, Risk Management, and Control | 30% | - Role of internal audit in governance, risk, and control - Internal control concepts and frameworks - Governance principles and frameworks - Assessing adequacy and effectiveness of controls - Risk management processes and techniques |
| Topic 3: Fraud Risks and Controls | 15% | - Internal audit responsibilities regarding fraud - Fraud risk assessment - Fraud prevention and detection controls - Types and indicators of fraud |
| Topic 4: Foundations of Internal Auditing | 35% | - Independence and objectivity - Definition and purpose of internal auditing - Quality assurance and improvement program - International Professional Practices Framework (IPPF) - Global Internal Audit Standards - Competence and due professional care |
IIA Internal Audit Practitioner Sample Questions:
Question #1
Which of the following activities would compromise the independence of the internal audit activity and therefore should not be performed by an internal auditor?
- A. Coordinating risk management activities.
- B. Championing the establishment of organization-wide risk management.
- C. Setting the organization's risk appetite.
Correct Answer: C 🗳️
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Question #2
Which of the following statements best describes quality audit workpapers?
- A. They should be relevant and interesting.
- B. They should be electronic and indexed.
- C. They should be understandable and complete.
Correct Answer: C 🗳️
Explanation: Only visible for Exam4Tests members. You can sign-up / login (it's free).
Question #3
Which of the following is an example of a detective control?
- A. Required authorizations.
- B. Segregation of duties.
- C. Reconciliations.
Correct Answer: C 🗳️
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Question #4
The engagement supervisor is coordinating an audit of investments and needs to select an audit team member to determine the test attributes. Which of the following team members is most appropriate for the engagement supervisor to select?
- A. An auditor with strong leadership skills who has experience leading projects for the IT auditdepartment.
- B. An auditor who transferred from the investment department six months prior and has expert knowledge of investments.
- C. An auditor who has investment audit experience from a previous organization, but who has never performed investment audits at the current organization.
Correct Answer: B 🗳️
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Question #5
Which of the following is the most appropriate audit objective?
- A. Evaluate common practices of hiring via interviews with responsible personnel.
- B. Analyze the turnover rates in mining and production subsidiaries.
- C. Assess compliance with human resources hiring and compensation policies.
Correct Answer: C 🗳️
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