CERTIFIED GOVERNMENT AUDITING PROFESSIONAL
THE CGAP PROGRAM
Government auditing is different. There are often more considerations, more regulations, and more consequences. Not to mention more processes to master. And, you have to be knowledgeable in an array of areas—public accounting, grants, legislative oversight, confidentiality rights, and so much more.But gaining this knowledge is only part of the game. The other part is to make sure that your current and potential employers recognize just how much you know. And The Institute of Internal Auditors (IIA) has an excellent way to do just that.The Certified Government Auditing Professional® (CGAP®) certification program was designed especially for auditors working in the public sector at all levels—federal/national, state/provincial, local, quasi-governmental, or crown authority. Plus, it is an excellent professional credential that prepares and qualifies you for the many challenges you face in this demanding arena.
Preparing for and earning the CGAP designation will:
- Distinguish you from your peers.
- Enhance your credibility with internal staff.
- Develop your knowledge of best practices and procedures in the industry.
- Demonstrate your proficiency and professionalism.
- Give you the personal satisfaction of achievement.
- Lay the foundation for continued improvement and advancement.
- Exempt you from taking Part IV of the Certified Internal Auditor (CIA) exam.
ELIGIBILITY REQUIREMENTS
The CGAP is a respected certification for government auditors, and certain eligibility requirements must be met in order to take the exam. The education and character reference requirements must be met before a candidate will be allowed to take the CGAP exam. The professional experience requirement may be met before or after taking the CGAP exam, but must be complet¬ed and submitted before a candidate can become certified and use the CGAP designation.
EDUCATION
CGAP candidates must have a bachelors (four-year) degree or equivalent. A minimum of two years of post-secondary education with an accredited organization plus three years of general business experience may be substituted for a bachelor`s degree in the CGAP program. A copy of the candidates degree or transcripts must be submitted with the application form.
CHARACTER REFERENCE
CGAP candidates must exhibit high moral and professional character and must submit a character reference form with their exam application form. (See page 19 for form.)
CODE OF ETHICS
CGAPs and CGAP candidates are expected to display exemplary professional behavior and judgment and must agree to abide by the Code of Ethics established by The IIA. (See page 21.)
PROFESSIONAL EXPERIENCE
CGAP candidates must obtain two years of auditing experience in a government environment (federal, national, state/provin¬cial, local, quasi-governmental areas, authority/crown corporation). Verification of this work experience may be submitted with the application or at a later time. (See page 20 for form.)
SPECIAL CONSIDERATION
Based on previously met requirements, individuals who hold the CIA, CCSA, or CFSA designations are assumed to have met the education and character requirements of the CGAP program. These individuals will only be required to submit proof of professional experience in a government environment to meet the eligibility requirements to sit for the CGAP exam.
CONTINUING PROFESSIONAL EDUCATION (CPE)
Upon certification, CGAPs will be required to maintain their knowledge and skills and stay abreast of improvements and current developments in government auditing. CGAPs must acquire 40 hours of Continuing Professional Education (CPE) every two years and report these hours in compliance with CPE reporting requirements. In acknowledgement of the study time required to successfully complete the CGAP exam, the CPE requirement is waived for the year the exam is passed and for the subsequent year. Note: If you are a CIA, the CPE reporting that you complete for the CIA program satisfies the CPE reporting requirement for the CGAP certification. IIA members can report their CPE hours at no cost. Nonmembers incur a US $50 fee for CPE reporting. (See page 9 for special IIA membership offer.)
EXAM CONTENT
The CGAP exam tests a candidates knowledge of auditing practices specific to the government sector and measures understanding of government auditing standards, including The IIA’s International Standards for the Professional Practice of Internal Auditing, and includes questions on INTOSAI government auditing standards. Candidates who register to take the exam in the United States are also tested on Generally Accepted Government Auditing Standards (GAGAS/Yellow Book). The one-part CGAP exam includes 125 multiple-choice questions covering four domains. Candidates are given three hours and thirty minutes to complete the exam.
TESTING LEVELS
P - Candidates must exhibit proficiency (thorough understanding and ability to apply concepts) in these topic areas.
A - Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these topic areas.
DOMAIN I - STANDARDS, GOVERNANCE, AND RISK/CONTROL FRAMEWORKS (10-20%)
A. Standards
1. Role of a comprehensive set of auditing/evaluation standards (A)
2. Application of appropriate standards in all assignments (P)
3. 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
1. Governance in the public sector (e.g., audit committee, code of conduct, open government, public scrutiny, equity, accountability) (P)
2. Role of audit within the governance structure (P)
C. Risk/Control Frameworks (e.g., COSO, CoCo)
1. Role of frameworks (A)
2. Elements of a risk/control framework (P)
3. Application of frameworks (P)
D. IIA Code of Ethics (P)
DOMAIN II - GOVERNMENT AUDITING PRACTICE (35-45%)
A. Management of the Audit Function
1. Need for a formal document of purpose, authority, and responsibility (P)
2. Policies and procedures (A)
3. Quality assurance (A)
4. Planning (A)
5. Staffing (A)
6. Marketing the audit function (A)
7. Mission/role/outcome of audit function within government (A)
B. Types of Audit Services
1. Audits of compliance (P)
2. Audits of performance/value-for-money/operations (e.g., economy, efficiency, effectiveness) (P)
3. Audits of financial statements (A)
4. Audits of financial systems (P)
5. Audits of information and related technology (P)
6. Consulting/assistance services (e.g., non-audit advisory services) (A)
7. Integrity services (e.g., Fraud, Waste, and Abuse) (P)
C. Processes for Delivery of Audit Services
1. Management of individual projects (P)
2. Planning (The role of laws, regulations, rules, and ordinances in your planning process should be considered in the planning process) (P)
3. Risk and control assessment practices (P)
4. Performing the engagement (P)
5. Communicating results (P)
6. Monitoring results (follow-up) (P)
DOMAIN III - GOVERNMENT AUDITING SKILLS AND TECHNIQUES (20-25%)
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)
DOMAIN IV - GOVERNMENT AUDITING ENVIRONMENT (20-25%)
A. Performance Management (P)
B. Financial Management
1. Unique requirements in accounting for and reporting on government financial operations (P)
2. Principles of taxation and revenue generation (P)
3. Unique aspects of governmental budgeting (e.g., encumbrances, earmarking) (P)
4. Government accounting (e.g., fund accounting, resource accounting) (P)
5. Legal restrictions on sources and uses of funds (e.g., voted funds, conditional grants, revenues) (A)
6. Investment restrictions for public funds (A)
7. Activity-based costing/cost-allocation (A)
C. Implications of Various Service Delivery Methods
1. Direct delivery by government employees (P)
2. Grants (P)
3. Contracts (P)
4. Joint Ventures/Partnerships/Authorities/Special Operating Agencies/Quasi-governmental (A)
5. Privatization (A)
D. Implications of Delivering Services to Citizens
1. Due process rights of clients/citizens (P)
2. Confidentiality/privacy/rights of clients/citizens (P)
3. 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)
4. Reality of conflicting missions (e.g., satisfy both developers and environmentalists, keep families together and kids safe) (A)
5. 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)
APPLICABLE STANDARDS FOR CGAP EXAM
1. 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)
2. International Organization of Supreme Audit Institutions (INTOSAI) Standards and Code of Ethics
3. Generally Accepted Government Auditing Standards (GAGAS/Yellow Book) – US version only
ROFESSIONAL RECOGNITION CREDIT FOR PART IV OF THE CIA EXAM (PRC-IV)
The CGAP exam draws practitioners from various fields, including internal audit. Internal auditors may specialize in government auditing practices with implementation through the audit program. To recognize this specialization, The IIA`s Board of Regents has approved the CGAP designation for Professional Recognition Credit for Part IV of the CIA exam. CIA candidates who have suc¬cessfully completed the CGAP exam are eligible to receive credit for Part IV of the CIA exam. Information on applying for Professional Recognition Credit is available in the CIA program brochure, or visit www.theiia.org/Certification for more information.
Candidates seeking to take the CGAP exam in Australia, Austria, Brazil, China, Czech Republic, France, Germany, Greece, Indonesia, Israel, Italy, Japan, Korea, Malaysia, Morocco, The Netherlands, New Zealand, Norway, Philippines, Singapore, South Africa, Spain, Sweden, Switzerland, Taiwan, Thailand, or Turkey must contact their local country representative to apply for the exam, submit paperwork and payment fees, and receive assistance. Exam schedule and fees vary by country.
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