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Exam Number : CGAP
Exam Name : Certified Government Auditing Professional (IIA-CGAP)
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CGAP exam Format | CGAP Course Contents | CGAP Course Outline | CGAP exam Syllabus | CGAP exam Objectives


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 subject areas.
A = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these subject 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The CGAP exam is a non-disclosed examination- which means that current exam questions and answers will not be published or divulged.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 subjects 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 subject areas.
(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these subject 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 subject areas.
(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these subject 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 assessment 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 subject areas.
(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these subject 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 subject areas.
(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these subject 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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Work It Out: Spring pastime within the sun with kettlebells, weight vests and more | CGAP Question Bank and exam dumps

show CaptionsHide Captions

hotter climate is on the upward push, and that means that extra individuals are heading backyard to get the activity they desire.

in the event you determine within the open air, your physique will work two to three times harder than it consistently does when figuring out internal. Direct daylight is additionally a advantage. It helps your physique technique the critical vitamins it needs to make the physique feature and revitalizes the immune device by way of activating vitamins that can best be activated with the aid of the sun, like vitamin D. It additionally helps your body technique extra minerals than earlier than, making your bones more suitable and holding your joints from deteriorating throughout your exercising.

no longer most effective is it physiologically a good option to exercising outside — it’s additionally a enormous psychological raise. when you figure out, your brain dumps more psychological stress than it would when figuring out internal. This maintains you mentally happier and more healthy.

food regimen, weight loss program, diet

in the event you figure out outdoors, your body will sweat more than that you may perhaps inform since it is at all times evaporating. most effective a small amount stays for your garb, so it's extremely advised to drink any place from a half-gallon to a full gallon of water in a day.

no longer most effective do you need to drink lots of fluids to preserve your body fueled for a summer workout, but you additionally deserve to keep a proper food regimen. if you are focusing primarily on a cardio-trend exercising, then you definately deserve to have a food regimen heavy on carbohydrates. if you want to become greater muscularly fit, then you definitely should essentially devour more proteins and greens to turn into properly fueled.

once in a while, your body cannot procedure sufficient of the nutrients from the meals you're consuming, so it is necessary to take dietary supplements, such as multivitamins, creatine and protein supplements. With the appropriate weight loss program, which you could absolutely see the results you want from your exercising of alternative.

recreation for more advantageous health

if you undertaking outdoors, you've got an excellent probability to event lots of different workout routines and loads of distinct intensities with these exercises.

The easiest workouts to perform are body-weight workouts, which count on simply your physique for a workout, with very little backyard machine. These may also be a good option for your musculoskeletal device, because it will raise steadiness and coordination, as well as functional mobility.

physique-weight movements are additionally a fine exercising to operate in the event you shouldn't have entry to giant equipment. These exercises encompass actions like burpees, push-ups, air squats and plyometric-based mostly practising.

in case you have entry to weights like dumbbells, kettlebells, barbells and weighted or resistance exercise device, take them outdoor. Taking weighted exercises outside will create greater muscle fibers and enhance the power of your joints.

Some of those workouts can include (however don't seem to be restricted to) kettlebell swings, squat presses and Russian twists.

past the dumbells

As a private trainer, i recommend weighted pastime equipment or resistance machine since it is less demanding to transport. equipment like weighted vests are a great strategy to increase your cardiovascular system and raise the strength of your coronary heart muscles, which improves blood flow throughout the physique. Vests are ultimate companions for working, walking and even taking the stairs, as well as physique-weight exercises.

Resistance bands are a further decent alternative. They help create more suitable muscle fibers, as well as enhance functionality throughout all your joints.

figuring out within the sunshine is a distinct and fun experience as a result of things alternate every day, from the climate to the atmosphere. plant life could nevertheless be budding in the future and absolutely bloomed the next, so each and every and each day is a distinct adventure — and one which you can't fail to spot.

Trent Johnson is a private coach certified through the countrywide association of health Certifications. As a coach and runner, he has years of event training individuals of all competencies, from high-degree athletes to normal Joes who simply want to find better health.




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