Free IIA IAA-IAP Practice Test & Real Exam Questions

Exam Code/Number: IAA-IAP
Exam Name/Title: Internal Audit Practitioner
Certification Provider: IIA
Corresponding Certification: IIA Certification

Exam Questions: 100
Updated On: Jul 25, 2026

Question #1

Which of the following is the most appropriate audit objective?

A. Evaluate common practices of hiring via interviews with responsible personnel.

B. Analyze the turnover rates in mining and production subsidiaries.

C. Assess compliance with human resources hiring and compensation policies.

Discussion 0

Correct Answer: C Vote an answer

Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).

Question #2

What is the primary purpose of a preliminary survey?

A. To develop a risk and control matrix for the process under review.

B. To gain an understanding of the process under review.

C. To determine why the engagement is being performed.

Discussion 0

Correct Answer: B Vote an answer

Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).

Question #3

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.

Discussion 0

Correct Answer: A Vote an answer

Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).

Question #4

Which of the following conditions would threaten an internal auditor's objectivity?

A. Providing consulting services over the activity where the internal auditor was employed two years prior.

B. Using knowledge that the internal auditor gained in his previous position to update systems and controls descriptions.

C. Providing assurance services over the activity where the internal auditor was employed 10 months prior.

Discussion 0

Correct Answer: C Vote an answer

Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).

Question #5

According to The IIA's Code of Ethics, which of the following best illustrates the principle of confidentiality?

A. The auditor refused to use information learned during an audit to diversify his financial portfolio.

B. The auditor declined to delegate critical audit lead responsibilities to a new auditor.

C. The auditor declined to lead an audit of a department in which his nephew is the manager.

Discussion 0

Correct Answer: A Vote an answer

Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).

Question #6

Which of the following best describes a compliance audit engagement?

A. The auditor conducts a review to provide assurance that the external service provider of maintenance for the organization has an effective risk management process.

B. The auditor reviews controls of the oil shale mining process to assess adherence to safetyregulations established by local authorities.

C. The auditor analyzes the economic activity of the organization as measured and reported using international accounting standards.

Discussion 0

Correct Answer: B Vote an answer

Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).

Question #7

During engagement planning, which of the following would provide an internal auditor with a sufficient understanding of the process being audited?

A. The objectives and risk management of the process.

B. The mission, vision, and strategic objectives of the organization.

C. Management's opinion on the thoroughness of a previous internal audit of the same process.

Discussion 0

Correct Answer: A Vote an answer

Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).

Question #8

What is the purpose of establishing engagement objectives during the planning phase of an internal audit?

A. To ensure that audit procedures are designed to address the risks relevant to the area being audited.

B. To ensure that the work performed by other internal or external assurance providers is considered during audit planning.

C. To ensure that all auditors have a common understanding of the area being audited.

Discussion 0

Correct Answer: A Vote an answer

Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).

Question #9

A senior police officer was in charge of the cash fund used for undercover operations. In this situation, which of the following would likely be considered a red flag?

A. The officer has no professional qualifications.

B. The officer appears to be living beyond his means.

C. The officer never speaks about the operations.

Discussion 0

Correct Answer: B Vote an answer

Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).

Question #10

When is it appropriate for the internal auditor to determine the engagement's scope and objectives?

A. During the performance of the engagement

B. In the final engagement report

C. During the planning of the engagement

Discussion 0

Correct Answer: C Vote an answer

Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).

Download Free IIA IAA-IAP Demo

Simply submit your e-mail address below to get started with our free demo of your IIA IAA-IAP exam.