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Instant Download IIA : IAA-IAP Questions & Answers as PDF & Test Engine
- Exam Code: IAA-IAP
- Exam Name: Internal Audit Practitioner
- Updated: Aug 18, 2026
- No. of Questions: 100 Questions and Answers
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IIA IAA-IAP Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Foundations of Internal Auditing | 35% | - Internal Audit Fundamentals
|
| Topic 2: Fraud Risks | 15% | - Fraud Awareness
|
| Topic 3: Governance, Risk Management, and Control | 30% | - Governance and Risk
|
| Topic 4: Ethics and Professionalism | 20% | - Professional Conduct
|
IIA Internal Audit Practitioner Sample Questions:
1. Which of the following is most likely to be considered an internal audit assurance service?
A) Facilitation engagement.
B) Process design engagement.
C) Compliance engagement.
2. During engagement planning, which of the following would provide an internal auditor with a sufficient understanding of the process being audited?
A) The mission, vision, and strategic objectives of the organization.
B) Management's opinion on the thoroughness of a previous internal audit of the same process.
C) The objectives and risk management of the process.
3. An internal auditor is conducting a human resources audit engagement. Which of the following observations would increase the probability of fraud?
A) Vague job descriptions.
B) Poor interview skills.
C) Lack of background checks.
4. What are the typical elements of a risk and control matrix used in the engagement planning process?
A) Inherent process risks, as defined in a globally accepted risk and control framework.
B) Experience level of key management personnel, susceptibility of the process to fraud, and process automation.
C) Business objectives, risks to the objectives, and impact and likelihood of the risk occurring.
5. A newly hired internal auditor has been asked to examine the sales of a specific product over the last four years. Which of the following analytical review techniques should the auditor employ?
A) External benchmarking.
B) Trend analysis.
C) Ratio analysis.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: C | Question # 3 Answer: C | Question # 4 Answer: C | Question # 5 Answer: B |
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