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