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Certified Government Auditing Professional (CGAP)


The CGAP certification program is designed especially for auditors working in the
public sector at all levels federal/national, state/provincial, local, quasi-governmental, or crown authority and
is an excellent professional credential that prepares you for the many challenges you face in this demanding

The CGAP exam is offered in the following languages: Chinese (unsimplified), English, Polish, Spanish, and

Computer-Based Testing

The CGAP exam is available through computer-based testing, allowing you to test year-round at more than 500
locations worldwide. Candidates are able to sit for exams at any IIA-authorized Pearson VUE testing center
worldwide, regardless of whether the testing center is located in your hometown or country. To locate the testing
centers nearest you, visit the Pearson VUE website. You must apply and register in The IIA's Certification
Candidate Management System (CCMS) prior to scheduling an exam.

Six Steps to Certification

If you need help getting started, refer to the six steps to certification an internal auditor should review when
making the decision to become certified in the profession.

Quick Links

CGAP Eligibility Requirements

CGAP Exam Syllabus
Sample Exam Questions
CPE Requirements for CGAPs
CGAP Exam Preparation Resources
CBT Exam Tutorial

Certified Government Auditing Professional (CGAP) Eligibility

By applying to become a candidate in the CGAP program, an individual agrees to accept the conditions of the
program. These include eligibility requirements, exam confidentiality,Code of Ethics, Continuing Professional
Education (CPE), and any other conditions enacted by The IIA's Professional Certification Board (PCB).


CGAP candidates must meet the following eligibility requirements:


The candidate must have a post-secondary (four-year) or equivalent degree. A two-year degree plus three years
of general business experience may be substituted. For further details, please refer to the Certification Candidate

Character Reference

The candidate must exhibit high moral and professional character and submit a completed Character Reference
Form signed by a CIA, CGAP, CCSA, CFSA, CRMA, or the candidate's supervisor.

Character Reference Form

Work Experience

The candidate must acquire two years of auditing experience in a government environment (federal,
state/provincial, local, quasi-governmental areas, authority/crown corporation). A completed Experience
Verification Form is required. Candidates may apply to the program and sit for the exam prior to satisfying the
professional experience requirement, but will not be certified until all program requirements have been met.

Experience Verification Form

Eligibility Period

Effective November 2010, the certification programs eligibility requires candidates to complete the program
certification process within four years of application approval. If a candidate has not completed the certification
process within four years, all fees and exam parts will be forfeited.


The CGAP certification exam is a non-disclosed exam. Candidates agree to keep the contents of the CGAP
exam confidential and therefore may not discuss the specific exam content with anyone except The IIA's
Certification Department. Unauthorized disclosure of exam material will be considered a breach of the Code of
Ethics and could result in disqualification of the candidate or other appropriate censure.

Code of Ethics
CGAP candidates agree to abide by the Code of Ethics established by The IIA.

Continuing Professional Education

Upon certification, CGAPs are required to maintain their knowledge and skills and stay abreast of improvements
and current developments in the government auditing by satisfying CPE requirements.

IIA Membership

In most cases, you do not have to be a member of The IIA to take the CGAP exam or become a CGAP but we
encourage you to consider its advantages. There are some countries, however, that do require candidates to be
IIA members to take the CGAP exam. There are some countries, however, that do require candidates to be IIA
members to take the CGAP exam. Candidates in any of the countries listed on the map located at the top right of
this page should contact their local Institute to verify this requirement.

IIA members receive discounts on CGAP review materials and courses and have access to the latest exam
preparation resources, networking opportunities, and current CGAP news and information. In addition, CPE
reporting for CGAPs who are IIA members is free.

Certified Government Auditing Professional (CGAP) Exam

The CGAP exam includes 115 multiple-choice questions, covers four domains, and requires a completion time of
two hours and fifty-five minutes. The exam includes questions on International Organization of Supreme Audit
Institutions (INTOSAI)Government Auditing Standards. Candidates who registered to take the exam in the United
States will receive a local version with questions on U.S. Generally Accepted Government Auditing Standards
(GAGAS/Yellow Book).

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.

Standards tested on the CGAP exam:

The IIA's International Professional Practices Framework (IPPF) (P) (Includes theCode of Ethics, International
Standards for the Professional Practice of Internal Auditing (Standards), Practice Advisories, and Development
and Practice Aids)
INTOSAI Standards and Code of Ethics (A)

Additional standards tested on the CGAP exam for candidates taking the exam in the United States:

Generally Accepted Government Auditing Standards (GAGAS/Yellow Book) (P)

Exam Non-disclosure

The CGAP exam is a non-disclosed examination, which means that current exam questions and answers will not
be published or divulged.

NOTE: Exam topics and/or format are subject to change as approved by The IIA's Professional Certification
Board (PCB).

CGAP Exam Domains

The CGAP exam core content covers four domains:

Domain I: Standards, Governance, and Risk/Control Frameworks (10-20 percent)

Domain II: Government Auditing Practice (35-45 percent)
Domain III: Government Auditing Skills and Techniques (20-25 percent)
Domain IV: Government Auditing Environment (20-25 percent)

Sample CGAP Exam Questions

The IIA provides a limited number of sample CGAP exam questions (with answers) to give candidates an
understanding of the types of questions that typically appear on the CGAP exam.

Certified Government Auditing Professional (CGAP) Sample

Exam Questions
Sample Exam Questions Expand All

In a financial statement audit, Government Auditing Standards (Yellow Book) require that the scope of the
review of compliance and internal control over financial reporting be specifically communicated to all of the
following except the:
It is important that an internal audit department's statement of purpose, authority, and responsibility detail:
An internal auditor plans an audit of a city's highway maintenance. The audit objective is to determine if
fixed assets employed are properly reflected in the accounting records. Which of the following approaches is
most effective?
Which of the following analysis techniques would be most useful to determine if the time to process
disability claims has increased?
An internal control that may be useful in the detection of integrity violations is:
Which contract type should be used for acquiring a commodity?

Continuing Professional Education (CPE) Requirements for Certified

Government Auditing Professionals (CGAPs)
This page contains the mandatory CPE requirements for CGAPs. It also specifies the method of reporting by CGAPs
who wish to keep their designation in good standing.

NOTE: If you are a Certified Internal Auditor (CIA), the CPE reporting that you complete for the CIA program
satisfies the CPE reporting requirements for the CGAP and all other IIA specialty certifications.

CGAP professionals are responsible for:

Maintaining their knowledge and skills.

Updating their knowledge and skills related to improvements and current developments in internal auditing standards,
procedures, and techniques.

CPE Requirement Regarding IIA International Standards

1. In order to encourage understanding of and compliance with The IIA'sInternational Standards for the Professional
Practice of Internal Auditing (Standards), The IIA's Professional Certification Board (PCB) has instated a requirement
that CGAPs stay abreast of the Standards as part of their CPE.
2. CGAPs must review or receive training on the Standards at some point during their CPE reporting period.
3. If you are completing your CPE reporting form and have not already met this requirement, please take a moment to
review the Standards before submitting your form.
4. While there, we also encourage you to review the Practice Advisories (accessible with an IIA member password) and
other sections of The IIA's International Professional Practices Framework (IPPF).

CPE Reporting Requirements for CGAPs

Certificate holders are required to self-certify as to the completion of the required continuing education hours. It is the
CGAP's responsibility to assure that the CPE hours claimed conform to the guidelines established by the PCB. Forms
are submitted by CGAPs on an annual basis and serve as signed statements that all applicable continuing
professional development requirements have been met.

CGAPs may submit CPE reporting forms in The IIA's Certification Candidate Management System (CCMS). The
reporting deadline is December 31 each year.

In order to facilitate reporting, CGAPs who also hold the CIA designation can satisfy the requirements of both
programs by reporting appropriate CPE for the CIA designation only. The Institute will issue an acknowledgment of
compliance to each CGAP meeting the requirements of this guidance. The Institute will keep information on the
active/inactive status of CGAPs. The PCB, upon request, may grant partial or complete exemption from CPE
requirements for individuals when good cause exists, such as military service or individual hardship.

Each CGAP should submit an appropriate CPE reporting form to The Institute, without supporting documentation, in
compliance with CPE requirements. Each CGAP should maintain a copy of the CPE reporting form, along with all
supporting documentation, for at least three years after the records no longer apply to filed CPE reports. Records
must be made available to The Institute or its designee at The Institute's request. The records maintained by the
CGAP in support of the reporting form filed with The Institute should include, as appropriate, the following information:

1. Title of program and/or description of content

2. Dates attended
3. Location of course or program
4. Sponsoring organization
5. Contact hours of credit as recommended by the course sponsor
6. A letter, certificate, or other written independent attestation of course completion
7. Documentation supporting publications, oral presentations, and committee or other participation

CGAP Reporting Categories

Category Description/Requirements
Practicing A CGAP who is practicing government auditing must complete a total of 20 hours of acceptable
CGAPs CPE every year.
A CGAP who is not practicing government auditing may request non-practicing status by
Non-practicing notifying The IIA's Certification Department in writing. Non-practicing CGAPs must complete a
CGAPs total of 10 hours of acceptable CPE every year. As long as their CPE requirements are met, non-
practicing CGAPs may use the CGAP designation; however, if they resume practicing
government auditing, they must report as a practicing CGAP.
A CGAP who is not practicing government auditing because of retirement may request retired
Retired CGAPs status by notifying The IIA's Certification Department in writing. Retired CGAPs are not
responsible for completing CPE requirements. Retired CGAPs may use the CGAP designation;
however, if they resume employment, they must report as a practicing or non-practicing CGAP,
as appropriate.
The IIA's Certification Department automatically places a CGAP in inactive status when the

Inactive Status CGAP fails to meet established CPE requirements. CGAPs with an inactive status may not use
the CGAP designation. Any wrongful use of the CGAP designation will be reported to The IIA's
Ethics Committee for disciplinary action.
Candidates that are inactive for less than 12 months need to report CPE for the prior year. The
Restoration to number of hours required is equivalent to the reporting status (practicing or non-practicing).
Active CGAP Candidates that are inactive for greater than 12 months fall under the reinstatement policy and
Status are required to submit 40 hours of CPE. A reinstatement fee of US $100 for members or US
$250 for non-members is also required.

Qualifying CPE Activities

It is anticipated that CGAPs will maintain the high standards of the profession in selecting quality educational
programs to fulfill the CPE requirements. The following general criteria are to be satisfied in order for a continuing
education program to be accepted:

1. The overriding consideration in determining whether a specific program is acceptable is that it shall be a formal
program of learning that contributes directly to the professional competence of a CGAP.
2. Acceptable formal programs should:
a. Contribute to the professional competence of participants.
b. State program objectives which specify the level of knowledge the participants should have attained, or the level of
competence to be demonstrated upon completing the program.
c. State education or experience prerequisites, if appropriate for the program.
d. Be developed by individuals qualified in the subject matter and instructional design.
Certified Government Auditing Professional (CGAP) Exam
Preparation Resources
The CGAP exam is a self-study exam and does not require a prescribed curriculum. Candidates may choose their
own method of preparing for the exam.

CGAP Study Guide

The IIA publishes a CGAP study guide to assist candidates in preparing for the exam. It is available for order through
The IIA Research Foundation Bookstore. The guide provides a general overview of the topics that will be covered in
the exam. However, it is critical that candidates perform additional study in areas where their experience or
background dictates the need for review. We also recommend that candidates supplement their studying by reviewing
the IFAC's International Standards on Auditing and the International Organization of Supreme Audit Institutions
(INTOSAI) Code of Ethics and Auditing Standards. Candidates taking the US version of the CGAP exam should also
study the U.S. Generally Accepted Government Auditing Standards (GAGAS/Yellow Book) in preparation for the

Other CGAP Study Materials

The Bookstore offers the following books on government auditing. While these books are not written as CGAP study
guides, they may assist candidates in preparing for the exam.

Auditor Roles in Government Performance Measurement: A Guide to Exemplary Practices at the Local, State, and
Provincial Levels by Paul D. Epstein, Stuart Griefel, and Stephen L. Morgan
Performance Auditing: A Measurement Approach by Ronell B. Raaum and Stephen L. Morgan

Sample CGAP Exam Questions

The IIA provides a limited number of sample CGAP exam questions (with answers) to give candidates an
understanding of the types of questions that typically appear on the CGAP exam.

CBT Exam Tutorial

The IIA certification exam tutorials, presently included in the exams offered at the Pearson VUE testing centers,
are being transitioned to this website. A tutorial will no longer be included in any of the exams once the transition
is completed for each language. Following are some important details related to this transition:

There is a single tutorial for each language, and it shows the functionality applicable to any of the certification
exams available in that language.
Now that the tutorial for each language has been made available on this web page, the applicable exams that are
delivered at the Pearson VUE testing centers are being transitioned to a format that no longer includes a tutorial.
The IIA is providing notification in advance of this transition. Review the details.
From the current web page, you can view the tutorial for a particular language with no time limit, and you can
repeat the tutorial as often as you like. Simply return to this page at any time to re-launch the tutorial.

The tutorials below have been optimized for the Windows Internet Explorer browser. The videos contained
within the tutorials are Adobe Flash Player compatible. Download the Adobe Flash Player.