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IIA IIA-CGAP-US Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|
| Topic 1: Government Auditing Practice | 35-45% | - Audit Planning and Execution
- 1. Fieldwork procedures and evidence evaluation
- 2. Audit planning and scoping in government environment
- Documentation and Reporting
- 1. Audit documentation standards
- 2. Reporting audit results and recommendations
|
| Topic 2: Government Auditing Skills and Techniques | 20-25% | - 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 Environment | 20-25% | - 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: Standards, Governance, and Risk/Control Frameworks | 10-20% | - Professional Auditing Standards
- 1. IIA International Professional Practices Framework (IPPF)
- 2. INTOSAI Government Auditing Standards
- 3. Generally Accepted Government Auditing Standards (GAGAS/Yellow Book)
- Governance and Risk Frameworks
- 1. Risk and control frameworks in public sector
- 2. Government governance structures
|
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