Certified Government Auditing Professional® (CGAP®) Exam Syllabus — Domain I
Standards, Governance, and Risk/Control Frameworks (10-20%)
(P) = Candidates must exhibit proficiency (thorough understanding; ability to apply concepts) in these topic areas.
(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these topic areas.
- 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)
- 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)