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The Institute of Internal Auditors North AmericaBreadcrumb SeparatorCertificationBreadcrumb SeparatorCGAP CertificationBreadcrumb SeparatorExam Syllabus Domain 4
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Certified Government Auditing Professional® (CGAP®) Exam Syllabus — Domain IV

Government Auditing Environment (20-25%)

(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. Performance Management (P)

B. Financial Management

  1. Unique requirements in accounting for and reporting on government financial operations (P)
  2. Principles of taxation and revenue generation (P)
  3. Unique aspects of governmental budgeting (e.g., encumbrances, earmarking) (P)
  4. Government accounting (e.g., fund accounting, resource accounting) (P)
  5. Legal restrictions on sources and uses of funds (e.g., voted funds, conditional grants, revenues) (A)
  6. Investment restrictions for public funds (A)
  7. Activity-based costing/cost-allocation (A)

C. Implications of Various Service Delivery Methods

  1. Direct delivery by government employees (P)
  2. Grants (P)
  3. Contracts (P)
  4. Joint Ventures/Partnerships/Authorities/Special Operating Agencies/Quasi-governmental (A)
  5. Privatization (A)

D. Implications of Delivering Services to Citizens

  1. Due process rights of clients/citizens (P)
  2. Confidentiality/privacy/rights of clients/citizens (P)
  3. Issues arising from the methods of funding/delivering services (condition that client receiving service may not be party paying for the services; ability-to-pay principle; user pay; eligibility requirements; limitations on services available; entitlements; etc.) (A)
  4. Reality of conflicting missions (e.g., satisfy both developers and environmentalists, keep families together and kids safe) (A)
  5. Issues associated with at-risk populations (e.g., multiple, interacting causes and conditions; difficulty of measuring prevention) (A)

E. Unique Characteristics of Human Resources Management (A)

F. Unique Purchasing and Procurement Requirements (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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