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IIA IIA-CGAP-US Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Government Auditing Skills and Techniques | 20–25% | - Professional judgment and ethics - Performance measurement and program evaluation - Data collection and analysis methods - IT auditing and data analytics - Audit sampling and statistical techniques |
| Topic 2: Standards, Governance, and Risk/Control Frameworks | 10–20% | - INTOSAI Standards and Code of Ethics - Risk management and internal control frameworks - Governance principles in public sector - U.S. Generally Accepted Government Auditing Standards (GAGAS / Yellow Book) - IIA International Professional Practices Framework (IPPF) |
| Topic 3: Government Auditing Environment | 20–25% | - Legal and regulatory framework for U.S. government - Role of internal audit in public administration - Transparency, accountability, and public oversight - Public sector budgeting and finance - Government procurement and contract auditing |
| Topic 4: Government Auditing Practice | 35–45% | - Audit evidence and documentation - Quality assurance and improvement programs - Audit planning and scope definition - Communicating results and reporting - Types of government audits: financial, compliance, performance - Conducting audit engagements |
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