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IIA-CGAP-US (Certified Government Auditing Professional - US Version) Exam is a certification exam offered by the Institute of Internal Auditors (IIA). Certified Government Auditing Professional - US Version certification focuses on auditing in the government sector and is specifically designed for individuals who work in or with government auditing. Certified Government Auditing Professional - US Version certification exam is meant to test an individual's knowledge and skills in the areas of auditing, accounting, and financial management in the government sector.
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The Institute of Internal Auditors (IIA) is a professional organization dedicated to promoting and enhancing the internal auditing profession. One of the ways IIA achieves this is through certification programs, such as the Certified Government Auditing Professional (CGAP).
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Government Auditing Environment | 20–25% | - Public sector budgeting and finance - Role of internal audit in public administration - Transparency, accountability, and public oversight - Government procurement and contract auditing - Legal and regulatory framework for U.S. government |
| Topic 2: Government Auditing Practice | 35–45% | - Quality assurance and improvement programs - Audit planning and scope definition - Conducting audit engagements - Audit evidence and documentation - Communicating results and reporting - Types of government audits: financial, compliance, performance |
| Topic 3: Standards, Governance, and Risk/Control Frameworks | 10–20% | - IIA International Professional Practices Framework (IPPF) - INTOSAI Standards and Code of Ethics - U.S. Generally Accepted Government Auditing Standards (GAGAS / Yellow Book) - Risk management and internal control frameworks - Governance principles in public sector |
| Topic 4: Government Auditing Skills and Techniques | 20–25% | - Professional judgment and ethics - Audit sampling and statistical techniques - IT auditing and data analytics - Data collection and analysis methods - Performance measurement and program evaluation |
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