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The Institute of Internal Auditors North AmericaBreadcrumb SeparatorCertificationBreadcrumb SeparatorCGAP CertificationBreadcrumb SeparatorExam Syllabus Domain 2

Certified Government Auditing Professional® (CGAP®) Exam Syllabus — Domain II

Government Auditing Practice (35-45%)

(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. Management of the Audit Function

  1. Need for a formal document of purpose, authority, and responsibility (P)
  2. Policies and procedures (A)
  3. Quality assurance (A)
  4. Planning (A)
  5. Staffing (A)
  6. Marketing the audit function (A)
  7. Mission/role/outcome of audit function within government (A)

B. Types of Audit Services

  1. Audits of compliance (P)
  2. Audits of performance/value-for-money/operations (e.g., economy, efficiency, effectiveness) (P)
  3. Audits of financial statements (A)
  4. Audits of financial systems (P)
  5. Audits of information and related technology (P)
  6. Consulting/assistance services (e.g., non-audit advisory services) (A)
  7. Integrity services (e.g., Fraud, Waste, and Abuse) (P)

C. Processes for Delivery of Audit Services

  1. Management of individual projects (P)
  2. Planning (The role of laws, regulations, rules, and ordinances in your planning process should be considered in the planning process) (P)
  3. Risk and control assessment practices (P)
  4. Performing the engagement (P)
  5. Communicating results (P)
  6. Monitoring results (follow-up) (P)

Access CCMS

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.