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Certified Government Auditing Professional® (CGAP®) Exam Syllabus

The CGAP exam includes 115 multiple-choice questions- covers four domains- and requires a completion time of two hours and fifty-five minutes. The exam includes questions on International Organization of Supreme Audit Institutions (INTOSAI) Government Auditing Standards. Candidates who registered to take the exam in the United States will receive a local version of the exam with questions on U.S. Generally Accepted Government Auditing Standards (GAGAS/Yellow Book).



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.



Standards tested on the CGAP exam:

The IIA's International Professional Practices Framework (IPPF) (P) (Includes the Code of Ethics- International Standards for the Professional Practice of Internal Auditing (Standards)- Practice Advisories- and Development and Practice Aids)

INTOSAI Standards and Code of Ethics (A)

Additional standards tested on the CGAP exam for candidates taking the exam in the United States:



Generally Accepted Government Auditing Standards (GAGAS/Yellow Book) (P)

Exam Non-disclosure

The CGAP exam is a non-disclosed examination- which means that current exam questions and answers will not be published or divulged.

NOTE: Exam topics and/or format are subject to change as approved by The IIA's Professional Certification Board (PCB).



CGAP Exam Domains

The CGAP exam core content covers four domains:

Domain I: Standards- Governance- and Risk/Control Frameworks (10-20 percent)

Domain II: Government Auditing Practice (35-45 percent)

Domain III: Government Auditing Skills and Techniques (20-25 percent)

Domain IV: Government Auditing Environment (20-25 percent)



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

Role of a comprehensive set of auditing/evaluation standards (A)

Application of appropriate standards in all assignments (P)

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

Governance in the public sector (e.g.- audit committee- code of conduct- open government- public scrutiny- equity- accountability) (P)

Role of audit within the governance structure (P)

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

Role of frameworks (A)

Elements of a risk/control framework (P)

Application of frameworks (P)

D. IIA Code of Ethics (P)



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

Need for a formal document of purpose- authority- and responsibility (P)

Policies and procedures (A)

Quality assurance (A)

Planning (A)

Staffing (A)

Marketing the audit function (A)

Mission/role/outcome of audit function within government (A)

B. Types of Audit Services

Audits of compliance (P)

Audits of performance/value-for-money/operations (e.g.- economy- efficiency- effectiveness) (P)

Audits of financial statements (A)

Audits of financial systems (P)

Audits of information and related technology (P)

Consulting/assistance services (e.g.- non-audit advisory services) (A)

Integrity services (e.g.- Fraud- Waste- and Abuse) (P)

C. Processes for Delivery of Audit Services

Management of individual projects (P)

Planning (The role of laws- regulations- rules- and ordinances in your planning process should be considered in the planning process) (P)

Risk and control exam practices (P)

Performing the engagement (P)

Communicating results (P)

Monitoring results (follow-up) (P)



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

Government Auditing Skills and Techniques (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. Management Concepts and Techniques (A)

B. Performance Measurement (P)

C. Program Evaluation (A)

D. Quantitative Methods (e.g.- statistical methods and analytical review) (P)

E. Qualitative Methods (e.g.- questionnaires- interviews- and flow charts) (P)

F. Methods for the Identification and Investigation of Integrity Violations (P)

G. Research/Data Collection Techniques (P)

H. Analytical Skills (e.g.- distinguish between significant and insignificant information) (P)



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

Unique requirements in accounting for and reporting on government financial operations (P)

Principles of taxation and revenue generation (P)

Unique aspects of governmental budgeting (e.g.- encumbrances- earmarking) (P)

Government accounting (e.g.- fund accounting- resource accounting) (P)

Legal restrictions on sources and uses of funds (e.g.- voted funds- conditional grants- revenues) (A)

Investment restrictions for public funds (A)

Activity-based costing/cost-allocation (A)

C. Implications of Various Service Delivery Methods

Direct delivery by government employees (P)

Grants (P)

Contracts (P)

Joint Ventures/Partnerships/Authorities/Special Operating Agencies/Quasi-governmental (A)

Privatization (A)

D. Implications of Delivering Services to Citizens

Due process rights of clients/citizens (P)

Confidentiality/privacy/rights of clients/citizens (P)

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)

Reality of conflicting missions (e.g.- satisfy both developers and environmentalists- keep families together and kids safe) (A)
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)​