Exam Name: Internal Audit Practitioner
Certification Provider: IIA
Corresponding Certification: IIA Certification
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Instant Download IIA : IAA-IAP Exam Dumps
Updated: Oct 02, 2026
No. of Questions: 100 Questions & Answers
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IIA IAA-IAP Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Governance, Risk Management, and Control | 30% | - Governance principles and frameworks - Assessing adequacy and effectiveness of controls - Risk management processes and techniques - Internal control concepts and frameworks - Role of internal audit in governance, risk, and control |
| Topic 2: Foundations of Internal Auditing | 35% | - Global Internal Audit Standards - Independence and objectivity - Definition and purpose of internal auditing - Quality assurance and improvement program - Competence and due professional care - International Professional Practices Framework (IPPF) |
| Topic 3: Ethics and Professionalism | 20% | - IIA Code of Ethics - Ethical dilemmas and resolution - Professional values and behavior - Confidentiality and integrity |
| Topic 4: Fraud Risks and Controls | 15% | - Types and indicators of fraud - Fraud risk assessment - Internal audit responsibilities regarding fraud - Fraud prevention and detection controls |
IIA Internal Audit Practitioner Sample Questions:
Which of the following is a purpose of an embedded audit module?
- A. It enables continuous monitoring of transaction processing.
- B. It verifies the correctness of account balances on a master file.
- C. It identifies program code that may have been inserted for unauthorized purposes.
Correct Answer: A 🗳️
Explanation: Only visible for Lead1Pass members. You can sign-up / login (it's free).
Which of the following elements are typically included in an engagement work program?
- A. Opinions and final engagement communications
- B. Planning, objectives, and preliminary risk assessments
- C. Fieldwork, analytical testing, and resources
Correct Answer: B 🗳️
Explanation: Only visible for Lead1Pass members. You can sign-up / login (it's free).
When is it appropriate for the internal auditor to determine the engagement's scope and objectives?
- A. In the final engagement report
- B. During the performance of the engagement
- C. During the planning of the engagement
Correct Answer: C 🗳️
Explanation: Only visible for Lead1Pass members. You can sign-up / login (it's free).
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 🗳️
Explanation: Only visible for Lead1Pass members. You can sign-up / login (it's free).
Which of the following tools would assist with the coordination of efforts between the internal audit team and operational management?
- A. Continuous auditing.
- B. Automated workpapers.
- C. Control self-assessment.
Correct Answer: C 🗳️
Explanation: Only visible for Lead1Pass members. You can sign-up / login (it's free).
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