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Exam Number : CGAP
Exam Name : Certified Government Auditing Professional (IIA-CGAP)
Vendor Name : IIA
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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 syllabu areas.


A = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these syllabu 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The CGAP exam is a non-disclosed examination, which means that current exam Questions and Answers will not be published or divulged.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 syllabu areas.


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


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


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


(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these syllabu 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)​




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The Certified Government Auditing Professional (CGAP) is a professional certification program developed by the Institute of Internal Auditors (IIA) to recognize the expertise of professionals in the government auditing industry. The CGAP certification is designed for professionals who work in the government auditing industry, including federal, state, and local government agencies.

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In addition to the CGAP certification, IIA offers other certifications such as the Certified Internal Auditor (CIA) and the Certification in Risk Management Assurance (CRMA) certifications. These certifications are designed to validate the candidate's proficiency in internal auditing and risk management in various areas of the financial industry. IIA also provides various training programs and resources to support the professional development of certified government auditors.

The CGAP certification also provides various benefits to the government organizations that employ certified government auditors. The certification enhances the organization's reputation for providing high-quality services and demonstrates their commitment to employee development. Certified government auditors are also more likely to stay in their positions for longer periods, reducing employee turnover and associated costs.

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To maintain the CGAP certification, certified government auditors must complete continuing education and renew their certification every two years. The continuing education requirements ensure that certified government auditors remain up-to-date with the latest government auditing practices and advancements in the field.

Overall, the CGAP certification is a valuable asset for professionals who work in government auditing. The certification validates the candidate's proficiency in government auditing and provides various benefits to both the individual and the government organization.


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