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The Institute of Internal Auditors North AmericaBreadcrumb SeparatorCertificationBreadcrumb SeparatorCGAP CertificationBreadcrumb SeparatorExam Syllabus Domain 1
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Certified Government Auditing Professional® (CGAP®) Exam Syllabus — Domain I

Standards, Governance, and Risk/Control Frameworks (10-20%)

(P) = Candidates must exhibit proficiency (thorough understanding; ability to apply concepts) in these topic areas.

(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these topic areas.

A. Standards

  1. Role of a comprehensive set of auditing/evaluation standards (A)
  2. Application of appropriate standards in all assignments (P)
  3. Role and impact of other auditing standards (standards of public accounting bodies, quality assurance bodies, etc.) and their relationship with the above standards (A)

B. Governance

  1. Governance in the public sector (e.g., audit committee, code of conduct, open government, public scrutiny, equity, accountability) (P)
  2. Role of audit within the governance structure (P)

C. Risk/Control Frameworks (e.g., COSO, CoCo)

  1. Role of frameworks (A)
  2. Elements of a risk/control framework (P)
  3. Application of frameworks (P)

 D. IIA Code of Ethics (P)

Candidates from the following countries must refer to their local IIA Institute web-site or contact their local representative for more information about local certification processes:


The information contained on this website pertains to all other countries.

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