Exam Code: IIA-IAP
Exam Name: Internal Audit Practitioner
Certification Provider: IIA
Corresponding Certification: IIA Certification

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Updated: Aug 19, 2026

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IIA IIA-IAP Exam Syllabus Topics:

Topic	Details
Topic 1	Engagement Communication (IIA Standard 2400): This topic focuses on enhancing communication skills for Audit Communication Specialists. Candidates will recognize communication quality attributes such as accuracy, clarity, conciseness, and timeliness. They will discuss recommendations aimed at enhancing organizational value and describe various forms of engagement communication including preliminary reports, interim reporting, and conclusions to ensure effective stakeholder engagement throughout the audit process.
Topic 2	Engagement Planning (IIA Standard 2200): This section is aimed at Audit Managers and emphasizes identifying relevant information as part of a preliminary survey of the engagement area. Candidates will define engagement objectives, evaluation criteria, and the scope of the engagement to ensure key risks and controls are identified.
Topic 3	Engagement Work (IIA Standard 2300): Targeted at Internal Audit Executives, this section covers recognizing the relevance, sufficiency, and reliability of evidence for workpapers that support conclusions and engagement results. Candidates will learn about the risk implications and relevant controls of common business processes such as human resources, procurement, and sales.
Topic 4	Internal Audit Attributes (IIA Standard 1000, 1100, 1200): This section measures the skills of Internal Audit Professionals and covers the elements of The IIA’s International Professional Practices Framework (IPPF). Candidates will explain the differences between assurance and consulting services provided by internal audit activities. They will define internal audit independence and an individual auditor's objectivity, including identifying any impairments to objectivity. Additionally, candidates will describe the knowledge and competencies required for internal auditors and define due professional care while illustrating competency through continuing professional development.
Topic 5	Nature of Work (IIA Standard 2100): In this section, the exam focuses on Risk Management Specialists and defines fundamental concepts of risk and the effectiveness of risk management within processes and functions. Candidates will describe internal control concepts, types of controls, and globally accepted internal control frameworks.

Reference: https://www.theiia.org/en/certifications/iap/

IIA IIA-IAP Exam Overview:

Certification Vendor:	IIA (Institute of Internal Auditors)
Exam Name:	Internal Audit Practitioner Certification
Exam Number:	IIA-IAP
Exam Price:	USD 120
Exam Duration:	120 minutes
Exam Format:	Multiple Choice
Related Certifications:	CIA (Certified Internal Auditor) CRMA (Certification in Risk Management Assurance)
Available Languages:	English
Real Exam Qty:	100
Certificate Validity Period:	No expiration, but CPE requirements apply for active status
Passing Score:	on a scaled scoring system
Sample Questions:	IIA IIA-IAP Sample Questions
Exam Way:	Computer-based testing (CBT) at Pearson VUE test centers worldwide
Pre Condition:	No formal prerequisites required; recommended to have some exposure to internal auditing concepts; typically aimed at individuals new to the internal audit profession or those in entry-level internal audit roles
Official Syllabus URL:	https://www.theiia.org/en/certifications/internal-audit-practitioner/

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