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IIA IAA-IAP Exam Syllabus Topics:

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

IIA Internal Audit Practitioner Sample Questions:

Question #1

An internal auditor discovers a number of control concerns while reviewing the organization's online payment system and decides to interview key employees involved in the system's design and maintenance. Which of the following best describes the results of those interviews?

A. Testimonial evidence.
B. Analytical evidence.
C. Documentary evidence.

Reveal Solution Discussion 0

Correct Answer: A 🗳️