Free IIA IIA-IAP Exam Questions

Become IIA Certified with updated IIA-IAP exam questions and correct answers

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Total 1102 Questions | Updated On: Oct 29, 2025

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Question 1

Which of the following constitutes sufficient audit evidence for verifying air travel reimbursement?

A : Either a pre-printed ticket or a boarding pass.

B : Either a printout of an electronic ticket or a boarding pass.

C : Either a pre-printed ticket or a printout of an electronic ticket.

D : Both a printout of an electronic ticket and a boarding pass.

Answer: D

Question 2

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

A : The mission, vision, and strategic objectives of the organization.

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

C : The objectives and risk management of the process.

Answer: C

Question 3

The new International Professional Practices Framework (IPPF) contains which of the following that was not a part of the previous IPPF?

A : Code of Ethics and Glossary

B : Definition of Internal Auditing and Practice Guides

C : Mission and Core Principles

D : International Standards and local standards for Internal Auditing

Answer: C

Question 4

Which of the following should be identified as a deficiency by an engagement supervisor who is reviewing workpapers?

A : C.A memorandum recorded in the workpapers explained why an engagement work program step was omitted.

B : B.A draft communication concerning an engagement observation recorded in the workpapers omitted the criteria used for evaluation.

C : A.A memorandum recorded in the workpapers explained why the time budget for a part of the engagement was exceeded.

D : D.A letter to the engagement client outlining the scope of the engagement was recorded in the workpapers.

Answer: B

Question 5

Which is the least effective form of risk management?

A : Systems-based detective control.

B : Systems-based preventive control.

C : People-based preventive control.

D : People-based detective control.

Answer: D

Page: 1 / 221

Total 1102 Questions | Updated On: Oct 29, 2025

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