Professional Documents
Culture Documents
Search
Advancedsearch
CertifiedGovernmentAuditingProfessional(CGAP) IMPORTANT!CCMSusersgohereto
prepareforSingleSignOn.
ExamSyllabusDomainII
GovernmentAuditingPractice(3545%)
(P)=Candidatesmustexhibitproficiency(thoroughunderstandingabilitytoapply
concepts)inthesetopicareas.
(A)=Candidatesmustexhibitawareness(knowledgeofterminologyandfundamentals)in
thesetopicareas.
A.ManagementoftheAuditFunction
1. Needforaformaldocumentofpurpose,authority,andresponsibility(P)
2. Policiesandprocedures(A)
3. Qualityassurance(A)
4. Planning(A)
5. Staffing(A)
6. Marketingtheauditfunction(A)
7. Mission/role/outcomeofauditfunctionwithingovernment(A)
B.TypesofAuditServices
1. Auditsofcompliance(P)
2. Auditsofperformance/valueformoney/operations(e.g.,economy,efficiency,
effectiveness)(P)
Candidatesfromthefollowingcountries
3. Auditsoffinancialstatements(A)
mustrefertotheirlocalIIAInstituteweb
4. Auditsoffinancialsystems(P) siteorcontacttheirlocalrepresentative
formoreinformationaboutlocal
5. Auditsofinformationandrelatedtechnology(P) certificationprocesses:
6. Consulting/assistanceservices(e.g.,nonauditadvisoryservices)(A)
Australia Japan
7. Integrityservices(e.g.,Fraud,Waste,andAbuse)(P) Belgium Korea
Brazil Malaysia
China Philippines
C.ProcessesforDeliveryofAuditServices ChineseTaiwan Singapore
CzechRepublic Switzerland
France Thailand
1. Managementofindividualprojects(P) Indonesia Turkey
Italy UK/Ireland
2. Planning(Theroleoflaws,regulations,rules,andordinancesinyourplanning
Theinformationcontainedonthiswebsite
processshouldbeconsideredintheplanningprocess)(P) pertainstoallothercountries.
3. Riskandcontrolassessmentpractices(P)
4. Performingtheengagement(P)
5. Communicatingresults(P)
6. Monitoringresults(followup)(P)
DomainIII>
https://global.theiia.org/certification/CGAPCertification/Pages/ExamSyllabusDomain2.aspx 1/1