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Updated: Aug 18, 2026
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IIA IAA-IAP Exam Overview:
| Certification Vendor: | IIA |
| Exam Name: | Internal Audit Practitioner (IAP) |
| Exam Number: | IAA-IAP |
| Exam Format: | Multiple Choice |
| Exam Duration: | 150 minutes |
| Exam Price: | $310 USD - $445 USD |
| Available Languages: | Arabic, Simplified Chinese, Traditional Chinese, English, French, German, Indonesian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, Turkish, Vietnamese |
| Certificate Validity Period: | Permanent designation with 20 annual CPE hours required beginning in 2026 |
| Passing Score: | 600/750 |
| Real Exam Qty: | 125 |
| Related Certifications: | Certified Internal Auditor (CIA) |
| 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 |
|---|---|---|
| Topic 1: Fraud Risks | 15% | - Fraud Awareness
|
| Topic 2: Governance, Risk Management, and Control | 30% | - Governance and Risk
|
| Topic 3: Foundations of Internal Auditing | 35% | - Internal Audit Fundamentals
|
| Topic 4: Ethics and Professionalism | 20% | - Professional Conduct
|
IIA Internal Audit Practitioner Sample Questions:
1. Which of the following internal auditor attributes benefits the most from continuous professional development?
A) Integrity.
B) Competency.
C) Objectivity.
2. What is the purpose of establishing engagement objectives during the planning phase of an internal audit?
A) To ensure that the work performed by other internal or external assurance providers is considered during audit planning.
B) To ensure that audit procedures are designed to address the risks relevant to the area being audited.
C) To ensure that all auditors have a common understanding of the area being audited.
3. Which of the following is a purpose of an embedded audit module?
A) It enables continuous monitoring of transaction processing.
B) It identifies program code that may have been inserted for unauthorized purposes.
C) It verifies the correctness of account balances on a master file.
4. In a standard process mapping document, a diamond shape typically represents which of the following?
A) Process or operation.
B) Flow line.
C) Decision.
5. During an accounts payable audit engagement, the internal auditor identified a risk that vendor invoices may be paid multiple times. Which of the following would be appropriate preventive controls to mitigate this risk?
A) System controls to identify identical invoice amounts from the same vendor that prohibit payment after the initial invoice.
B) System controls to identify identical invoice numbers and dates from the same vendor prior to payment.
C) Manual controls requiring the reconciliation of paid vendor invoices to monthly invoice statements provided by the vendor.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: B | Question # 3 Answer: A | Question # 4 Answer: C | Question # 5 Answer: B |
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