IIA IAA-IAP exam : Internal Audit Practitioner

Exam Code: IAA-IAP
Exam Name: Internal Audit Practitioner
Updated: Oct 01, 2026
Q & A: 100 Questions and Answers

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IIA IAA-IAP Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Ethics and Professionalism	20%	- IIA Code of Ethics - Professional values and behavior - Confidentiality and integrity - Ethical dilemmas and resolution
Topic 2: Governance, Risk Management, and Control	30%	- Assessing adequacy and effectiveness of controls - Governance principles and frameworks - Internal control concepts and frameworks - Risk management processes and techniques - Role of internal audit in governance, risk, and control
Topic 3: Fraud Risks and Controls	15%	- Types and indicators of fraud - Internal audit responsibilities regarding fraud - Fraud risk assessment - Fraud prevention and detection controls
Topic 4: Foundations of Internal Auditing	35%	- Quality assurance and improvement program - Competence and due professional care - Independence and objectivity - Global Internal Audit Standards - Definition and purpose of internal auditing - International Professional Practices Framework (IPPF)

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. Championing the establishment of organization-wide risk management.
B. Setting the organization's risk appetite.
C. Coordinating risk management activities.

Reveal Solution Discussion 0

Correct Answer: B 🗳️