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IIA-IAP certification exam covers a variety of topics related to internal auditing, including principles and practices, governance and risk management, communication, and reporting. IIA-IAP exam consists of 100 multiple-choice questions, and you will have two hours to complete it. The passing score for the exam is 70%, and the exam is available in multiple languages.
Reference: https://www.theiia.org/en/certifications/iap/
The Internal Audit Practitioner (IIAP) Certification Exam is a globally recognized certification program offered by the Institute of Internal Auditors (IIA). The IIAP certification was created for individuals seeking to enter the internal auditing profession and demonstrates their understanding of the fundamentals of internal auditing. The IIAP certification exam assesses the knowledge and skills required for individuals to become Internal Audit Practitioners and is an essential first step for those looking to pursue a career in internal auditing.
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IIA-IAP exam is globally recognized and respected by employers, clients, and peers as a mark of excellence in internal auditing. Internal Audit Practitioner certification program is designed to help candidates gain a solid understanding of the principles and best practices of internal auditing, so they can contribute more effectively to their organizations. IIA-IAP exam tests the candidates' knowledge and understanding of the IPPF, which is the global framework for internal auditing.
| Section | Weight | Objectives |
|---|---|---|
| Ethics and Professionalism | 20% | - Continuing professional development and professional conduct - Conflict of interest and compliance requirements - Professional skepticism and ethical decision-making - IIA Code of Ethics: Integrity, Objectivity, Confidentiality, Competency |
| Foundations of Internal Auditing | 35% | - Purpose, authority, and responsibility of internal auditing - Proficiency and due professional care - Internal audit role in governance, risk, and control - Independence and objectivity - Quality assurance and improvement program - Global Internal Audit Standards and IPPF framework |
| Governance, Risk Management, and Control | 30% | - COSO framework and Three Lines Model - Internal control: purpose, types, design, and effectiveness - Risk management frameworks and processes - Risk concepts: types, appetite, tolerance, inherent vs residual risk - Risk-based audit planning and engagement scope - Governance principles and oversight structures |
| Fraud Risks | 15% | - Types of fraud: occupational, financial, management, cyber - Fraud red flags and indicators - Auditor responsibilities regarding fraud detection and prevention - Fraud triangle and fraud diamond models - Anti-fraud controls, whistleblower programs, and investigation basics |
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