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IIA IIA-CGAP-INTL Exam Syllabus Topics:

SectionObjectives
Topic 1: Government Auditing Skills and Techniques- Analytical Techniques
  • 1. Quantitative and qualitative evaluation skills
  • 2. Performance measurement analysis
- Audit Investigation Techniques
  • 1. Techniques to identify control weaknesses
  • 2. Good auditing judgment and practice
Topic 2: Government Auditing Standards & Frameworks- Governance and Risk Control Frameworks
  • 1. Risk and control frameworks for governments
  • 2. Governance structures in public sector
- International Standards and Frameworks
  • 1. IIA International Professional Practices Framework (IPPF)
  • 2. INTOSAI auditing standards
Topic 3: Government Auditing Environment- Ethics and Professionalism
  • 1. Code of Ethics for auditors
  • 2. Professional conduct in government auditing
- Public Sector Operations
  • 1. Public sector regulatory requirements
  • 2. Government budgeting and financial management
Topic 4: Government Auditing Practice- Documentation and Reporting
  • 1. Audit reporting in government context
  • 2. Documentation standards
- Planning and Conducting Audits
  • 1. Audit planning techniques for public sector
  • 2. Fieldwork and evidence gathering

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