Try IIA : IAA-IAP valid & accurate questions and answers
Updated: Aug 28, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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IIA IAA-IAP Exam Overview:
| Certification Vendor: | IIA |
|---|---|
| Exam Name: | Internal Audit Practitioner (IAP) |
| Exam Number: | IAA-IAP |
| Passing Score: | 600/750 |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Available Languages: | Vietnamese, Spanish, Portuguese, German, Korean, Indonesian, English, Thai, Russian, Arabic, Japanese, Traditional Chinese, Polish, Turkish, Simplified Chinese, French |
| Exam Duration: | 150 minutes |
| Certificate Validity Period: | Permanent designation with 20 annual CPE hours required beginning in 2026 |
| Exam Price: | $310 USD - $445 USD |
| Exam Format: | Multiple Choice |
| Real Exam Qty: | 125 |
| 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 |
|---|---|---|
| Ethics and Professionalism | 20% | - Professional Conduct
|
| Governance, Risk Management, and Control | 30% | - Governance and Risk
|
| Fraud Risks | 15% | - Fraud Awareness
|
| Foundations of Internal Auditing | 35% | - Internal Audit Fundamentals
|
IIA Internal Audit Practitioner Sample Questions:
Question 1
During an assurance engagement of an organization's procurement process, an internal auditor obtained the policy that specified the authorized dollar limits for invoices. This document would best support which of the following attributes of an audit report?
A. Criteria
B. Effect
C. Condition
Question 2
In a standard process mapping document, a diamond shape typically represents which of the following?
A. Flow line.
B. Process or operation.
C. Decision.
Question 3
Which of the following statements best describes quality audit workpapers?
A. They should be electronic and indexed.
B. They should be relevant and interesting.
C. They should be understandable and complete.
Question 4
A senior internal auditor is planning a compliance audit of the organization's global purchasing department.
Which of the following criteria is a relevant consideration for establishing the engagement objectives?
A. Current governance laws and regulations in the countries in which the organization operates
B. Location of all global operations that acquire goods through the organization's global purchasing department
C. A list of all items acquired through the organization's global purchasing department in the past year
Question 5
Which of the following scenarios would be the strongest indicator of fraud in an accounts payable process?
A. The invoices submitted by one of the organization's vendors are more than six months old.
B. The address on one of the vendor invoices matches an employee's residential address.
C. The accounts payable manager was unable to provide documentation relating to travel expenses on one of the samples selected.
Solutions:
| Question 1 Answer: A | Question 2 Answer: C | Question 3 Answer: C | Question 4 Answer: A | Question 5 Answer: B |
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