IIA IIA-CGAP Exam Overview:
| Certification Vendor: | The Institute of Internal Auditors (IIA) |
| Exam Name: | Certified Government Auditing Professional (CGAP) Examination |
| Exam Number: | IIA-CGAP |
| Real Exam Qty: | Approximately 115 multiple-choice questions |
| Passing Score: | Scaled score 600 (on IIA 250–750 scale) |
| Related Certifications: | Certification in Risk Management Assurance (CRMA) Certified Internal Auditor (CIA) |
| Exam Format: | Computer-based exam, Multiple-choice |
| Available Languages: | English |
| Certificate Validity Period: | 3 years (renewal via continuing professional education requirements) |
| Exam Duration: | 180 minutes |
| Sample Questions: | IIA IIA-CGAP Sample Questions |
| Exam Way: | Computer-based testing at authorized testing centers (historically offered via Pearson VUE before retirement) |
| Pre Condition: | This certification was retired by the IIA (no longer available for new candidates). Historically, it was intended for auditors working in or with government/public sector organizations. |
IIA IIA-CGAP Exam Syllabus Topics:
| Topic | Details |
|---|
| Topic 1 | - Role of audit within the governance structure
- Consulting
- assistance services
|
| Topic 2 | - Government Auditing Skills and Techniques
- Management of the Audit Function
|
| Topic 3 | - Legal restrictions on sources and uses of funds
- Implications of Various Service Delivery Methods
|
| Topic 4 | - Role and impact of other auditing standards
- Principles of taxation and revenue generation
|
| Topic 5 | - Unique aspects of governmental budgeting
- Governance in the public sector
|
| Topic 6 | - Audits of information and related technology
- Application of appropriate standards in all assignments
|
| Topic 7 | - Issues associated with at-risk populations
- Issues arising from the methods of funding
- delivering services
|
| Topic 8 | - Role of a comprehensive set of auditing
- evaluation standards
- Processes for Delivery of Audit Services
|
Reference: https://na.theiia.org/certification/CGAP-Certification/Pages/CGAP-Certification.aspx
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