IIA IIA-IAP Exam Details & Actual Exam Questions
- Exam Code/Number: IIA-IAP
- Exam Name/Title: Internal Audit Practitioner
- Certification Provider: IIA
- Corresponding Certification: IIA Certification
- Exam Questions: 102
- Updated On: Sep,01 2026
- Certification Level: Entry / Foundational
IIA Internal Audit Practitioner Exam Questions
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(43 Up Votes)IIA IIA-IAP Exam Overview:
| Certification Vendor: | The Institute of Internal Auditors (IIA) |
|---|---|
| Exam Name: | Internal Audit Practitioner Exam (equivalent to CIA Part 1: Internal Audit Fundamentals, effective 28 May 2025) |
| Exam Number: | IIA-IAP |
| Exam Price: | USD 430 (IIA Member: $120 application + $310 exam); USD 685 (Non-Member: $240 + $445); USD 310 (Student: $65 + $245) |
| Real Exam Qty: | 125 |
| Related Certifications: | Certified Internal Auditor (CIA) Certification in Risk Management Assurance (CRMA) |
| Certificate Validity Period: | Permanent (requires 20 hours annual CPE from 2026 onwards) |
| Passing Score: | 600 (scaled score, range 250–750) |
| Exam Duration: | 150 minutes |
| Exam Format: | No negative marking, Multiple-choice questions, Computer-based exam |
| Available Languages: | French, Simplified Chinese, Arabic, Turkish, Portuguese, German, Spanish, Traditional Chinese, English, Vietnamese, Indonesian, Korean, Thai, Japanese, Russian, Polish |
| Recommended Training: | Global Internal Audit Standards and IPPF Resources IIA Official IAP Study Materials |
| Exam Registration: | Pearson VUE Exam Scheduling IIA Certification Candidate Management System (CCMS) |
| Sample Questions: | IIA IIA-IAP Sample Questions |
| Exam Way: | Online remote proctored or onsite at Pearson VUE test centers |
| Pre Condition: | No formal education, work experience, or prior certification required; open to students, graduates, and early-career professionals |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/iap/ |
IIA IIA-IAP Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Foundations of Internal Auditing | 35% | - Global Internal Audit Standards and IPPF framework - Internal audit role in governance, risk, and control - Quality assurance and improvement program - Proficiency and due professional care - Independence and objectivity - Purpose, authority, and responsibility of internal auditing |
| Ethics and Professionalism | 20% | - Professional skepticism and ethical decision-making - IIA Code of Ethics: Integrity, Objectivity, Confidentiality, Competency - Continuing professional development and professional conduct - Conflict of interest and compliance requirements |
| Fraud Risks | 15% | - Auditor responsibilities regarding fraud detection and prevention - Anti-fraud controls, whistleblower programs, and investigation basics - Types of fraud: occupational, financial, management, cyber - Fraud triangle and fraud diamond models - Fraud red flags and indicators |
| Governance, Risk Management, and Control | 30% | - Internal control: purpose, types, design, and effectiveness - Governance principles and oversight structures - COSO framework and Three Lines Model - Risk-based audit planning and engagement scope - Risk management frameworks and processes - Risk concepts: types, appetite, tolerance, inherent vs residual risk |
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