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Updated: Oct 05, 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: | Traditional Chinese, French, Turkish, English, German, Spanish, Russian, Polish, Japanese, Korean, Vietnamese, Indonesian, Thai, Portuguese, Arabic, Simplified Chinese |
| 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:
Which of the following internal auditor attributes benefits the most from continuous professional development?
- A. Integrity.
- B. Competency.
- C. Objectivity.
Correct Answer: B 🗳️
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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.
Correct Answer: B 🗳️
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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.
Correct Answer: A 🗳️
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In a standard process mapping document, a diamond shape typically represents which of the following?
- A. Process or operation.
- B. Flow line.
- C. Decision.
Correct Answer: C 🗳️
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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.
Correct Answer: B 🗳️
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