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IIA IAA-IAP exam : Internal Audit Practitioner

IAA-IAP Exam Simulator
  • Exam Code: IAA-IAP
  • Exam Name: Internal Audit Practitioner
  • Updated: Sep 21, 2026
  • Q & A: 100 Questions and Answers
  • IIA IAA-IAP Q&A - in .pdf

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IIA IAA-IAP Exam Syllabus Topics:

SectionObjectives
Topic 1: Foundations of Internal Auditing- Ethics and professional standards
- Internal audit definition and purpose
Topic 2: Internal Audit Process- Reporting and communication
- Follow-up and monitoring
- Audit planning and scoping
- Fieldwork and evidence collection
Topic 3: Governance, Risk, and Control- Risk management concepts
- Governance principles
- Internal control frameworks
Topic 4: Audit Tools and Techniques- Data analysis techniques
- Sampling methods

IIA Internal Audit Practitioner Sample Questions:

Question #1

An internal auditor is planning a business continuity audit engagement at a remote manufacturing plant. During planning interviews, the plant manager stated that the local Environmental, Health, and Safety (EHS) Department, which reports to the plant manager, had completed a similar review six months ago. The EHS review did not find any significant weaknesses. How should the internal auditor consider the EHS review results in the current audit engagement planning?

  • A. Ignore the EHS review results, as the department is not a reliable source of information due to its lack of objectivity and independence.
  • B. Evaluate the objectivity and competency of the EHS reviewers and their work to determine whether their review results may be relied upon.
  • C. Recommend canceling the audit engagement, as it would be a duplication of effort to revisit the same process already reviewed by EHS.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #2

A senior internal auditor is using a risk and control matrix to facilitate an internal control assessment of the fixed asset accounting process. Which of the following activities would aid the auditor in determining inputs for the risk and control matrix?

  • A. Management's cost-benefit analysis of internal control alternatives considered in the design of the fixed asset accounting process.
  • B. Reviewing the results of control effectiveness testing of the fixed asset capitalization subprocess.
  • C. Interviews with fixed asset management, control process walkthroughs, and internal control questionnaires.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #3

Internal and external benchmarking by the internal audit activity are examples of which of the following?

  • A. Inquiry
  • B. Analytical procedures
  • C. Confirmation
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #4

Which of the following is a common computer-assisted audit tool used to analyze data?

  • A. Spreadsheet software
  • B. Word processing software
  • C. Social media
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #5

To be organizationally independent, the chief audit executive should administratively report to which of the following?

  • A. The chief executive officer.
  • B. The audit committee.
  • C. The board of directors.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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