IIA-CGAP Exam Topics
IIA-CGAP Exam Overview :
| Exam Name: | Certified Government Auditing Professional |
| Exam Code: | IIA-CGAP |
| Certifications: | IIA CGAP-IIA Certification |
| Actual Exam Duration: | 120 minutes |
| Expected no. of Questions in Actual Exam: | 115 |
| See Expected Questions: | IIA IIA-CGAP Expected Questions in Actual Exam |
IIA-CGAP Exam Objectives :
| Section | Objectives |
|---|---|
| Domain I: Standards, Governance, and Risk/Control Framework | In this exam domain, government auditors, compliance officers, and public sector managers will be tested on their understanding of professional standards for government auditing, including the International Standards for the Professional Practice of Internal Auditing (IPPF) and Government Auditing Standards (Yellow Book). Candidates must demonstrate knowledge of governance structures in government entities, covering the roles and responsibilities of governing bodies, audit committees, and management, as well as accountability mechanisms and ethical considerations. The domain also encompasses risk management in government organizations, including risk assessment methodologies, risk appetite concepts, and enterprise risk management (ERM) frameworks. Additionally, candidates will be examined on their proficiency in internal control frameworks such as COSO, their application in government settings, and the evaluation of control effectiveness in public sector operations. |
| Domain II: Government Auditing Practice | In this exam domain, government auditors, internal control specialists, and public sector compliance professionals will be tested on skills regarding various types of government audits, including financial, performance, compliance, and IT audits. Candidates must show competence in audit planning and risk assessment, developing audit plans, conducting preliminary surveys, and prioritizing audit areas based on risk and significance. The domain covers fieldwork procedures, including techniques for gathering audit evidence, sampling methods, and documentation practices. Candidates will also be evaluated on their ability to develop audit reports, communicate findings effectively to stakeholders, and implement follow-up procedures to ensure the implementation of audit recommendations. Proficiency in writing clear, concise, and impactful audit reports tailored to government audiences is a key requirement. |
| Domain III: Government Auditing Methodologies and Skills | In this exam domain, government audit managers, senior auditors, and methodology specialists will be tested on their knowledge of performance measurement and program evaluation techniques for assessing the efficiency, effectiveness, and economy of government programs. This includes understanding performance indicators, benchmarking, and outcome evaluation methodologies. The domain also covers fraud detection and investigation, including fraud risk assessment, recognition of common fraud schemes in government, and investigative techniques. Candidates must demonstrate proficiency in using data analytics for risk assessment, anomaly detection, and continuous auditing in government settings. Additionally, the domain examines project management principles applied to government audit engagements, testing candidates' skills in planning, organizing, and managing audit projects, including resource allocation and time management. |
| Domain IV: Government Auditing Environment | In this exam domain, government auditors, policy analysts, and public sector managers will be tested on their understanding of government structure and operations at various levels (federal, state, local), intergovernmental relations, and the policy-making process. Candidates must demonstrate knowledge of public finance and budgeting, including government financial management, budgeting processes, financial reporting requirements, and fiscal accountability measures. |
| Official Information | https://na.theiia.org/certification/CGAP-Certification/Pages/CGAP-Certification.aspx |
Updates in the IIA-CGAP Exam Topics:
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