Certified Government Auditing Professional (CGAP )
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1 IIA Certifications: Certified Government Auditing Professional (CGAP )
2 PURPOSE A specialty certification designed for and by public- sector internal auditing practitioners Designed especially for auditors working in the public sector at all levels - federal/national, state/provincial, local, quasi-governmental, or crown authority. Tests candidate's knowledge of the unique features of public-sector internal auditing fund accounting, grants, legislative oversight, confidentiality rights, and more. An excellent professional credential that prepares and qualifies you for the many challenges you face in this demanding public sector arena.
3 EXAM DESIGN 125 multiple-choice questions Covers 4 domains Completion time: 3.5 hours Standards tested on the CGAP exam: The Institute of Internal Auditors (IIA) Professional Practices Framework (Includes the Code of Ethics, International Standards for the Professional Practice of Internal Auditing, Practice Advisories, and Development and Practice Aids) International Organization of Supreme Audit Institutions (INTOSAI) Standards and Code of Ethics
4 INTOSAI The International Organisation of Supreme Audit Institutions (INTOSAI) operates as an umbrella organisation for the external government e audit community Provides an institutionalised framework for supreme audit institutions to: promote development and transfer of knowledge improve government auditing worldwide enhance professional capacities, standing and influence of member SAIs in their respective countries
5 CGAP EXAM CONTENT 4 domains: Domain I: Standards, Governance, and Risk/Control Frameworks (10-20%) Domain II: Government Auditing Practice (35-45%) Domain III: Government Auditing Skills and Techniques (20-25%) Domain IV: Government Auditing Environment (20-25%)
6 Domain I: Standards, Governance, and Risk/Control Frameworks 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) P Proficiency A - Awareness
7 Domain II: Government A. Management of the Audit Function Auditing Practice 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 i 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)
8 Domain II: Government Auditing Practice (con`d) 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)
9 Domain III: Government Auditing Skills and Techniques 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 i and Investigation i of Integrity Violations (P) G. Research/Data Collection Techniques (P) H. Analytical Skills (e.g., distinguish between significant and insignificant information) (P)
10 Domain IV: Government Auditing Environment 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 g( (e.g., g, fund accounting, resource accounting) g)( (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 it costing/cost-allocation t (A) C. Implications of Various Service Delivery Methods Direct delivery by government employees (P) Gants Grants & Contracts (P) Joint Ventures/Partnerships/Authorities/Special Operating Agencies/Quasigovernmental (A) Privatization (A)
11 Domain IV: Government Auditing Environment 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)
12 PREPARING FOR AN EXAM certifications/cgap/ Certified Government Auditing Professional (CGAP ) Examination Study Guide Third Edition or CD (available in IIA Bookstore)
13 Questions? For additional information, please refer to the Certification Candidate Handbook.
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