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IIA IAA-IAP Exam Syllabus Topics:

Section	Weight	Objectives
Governance, Risk Management, and Control	30%	- Governance and Risk 1. Internal Control Concepts 2. Risk Management Frameworks 3. Control Activities 4. Governance Processes
Foundations of Internal Auditing	35%	- Internal Audit Fundamentals 1. Purpose of Internal Auditing 2. Internal Audit Standards 3. Internal Audit Independence and Objectivity 4. Internal Audit Roles and Responsibilities
Ethics and Professionalism	20%	- Professional Conduct 1. Professional Competence 2. Confidentiality 3. Code of Ethics 4. Due Professional Care
Fraud Risks	15%	- Fraud Awareness 1. Fraud Prevention 2. Fraud Detection 3. Fraud Risk Identification 4. Fraud Response

IIA Internal Audit Practitioner Sample Questions:

Question #1

According to IIA guidance, which of the following is the primary criterion that should determine the extent of supervision required for an audit engagement?

A. The number of hours approved by the board for that engagement.
B. Whether the engagement involves possible violations of laws and governmental regulations.
C. The proficiency of the internal auditors and the complexity of the engagement.

Reveal Solution Discussion 0

Correct Answer: C 🗳️