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IIA IIA-CGAP-US Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Standards, Governance, and Risk/Control Frameworks10-20%- Governance and Risk Frameworks
  • 1. Government governance structures
  • 2. Risk and control frameworks in public sector
- Professional Auditing Standards
  • 1. IIA International Professional Practices Framework (IPPF)
  • 2. INTOSAI Government Auditing Standards
  • 3. Generally Accepted Government Auditing Standards (GAGAS/Yellow Book)
Topic 2: Government Auditing Skills and Techniques20-25%- Audit Investigation Skills
  • 1. Identifying control weaknesses
  • 2. Fraud detection techniques
- Analytical and Evaluation Techniques
  • 1. Performance assessment techniques
  • 2. Quantitative and qualitative analysis methods
Topic 3: Government Auditing Environment20-25%- Public Sector Operations
  • 1. Government budgeting and financial reporting
  • 2. Public accountability and citizen rights
- Ethics and Professional Conduct
  • 1. IIA Code of Ethics
  • 2. Professional conduct in government auditing
Topic 4: Government Auditing Practice35-45%- Documentation and Reporting
  • 1. Reporting audit results and recommendations
  • 2. Audit documentation standards
- Audit Planning and Execution
  • 1. Fieldwork procedures and evidence evaluation
  • 2. Audit planning and scoping in government environment

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