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Certified Government Auditing Professional (IIA-CGAP) test Dumps

CGAP test Format | Course Contents | Course Outline | test Syllabus | test Objectives

Certified Government Auditing Professional® (CGAP®) test Syllabus

The CGAP test includes 115 multiple-choice questions, covers four domains, and requires a completion time of two hours and fifty-five minutes. The test includes questions on International Organization of Supreme Audit Institutions (INTOSAI) Government Auditing Standards. Candidates who registered to take the test in the United States will receive a local version of the test 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 syllabu areas.

A = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these syllabu areas.



Standards tested on the CGAP exam:

The IIA's International Professional Practices Framework (IPPF) (P) (Includes the Code 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 test for candidates taking the test in the United States:



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

Exam Non-disclosure

The CGAP test is a non-disclosed examination, which means that current test Braindumps will not be published or divulged.

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



CGAP test Domains

The CGAP test 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)



Certified Government Auditing Professional® (CGAP®) test Syllabus — Domain I

Standards, Governance, and Risk/Control Frameworks (10-20%)

(P) = Candidates must exhibit proficiency (thorough understanding; ability to apply concepts) in these syllabu areas.

(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these syllabu areas.

A. Standards

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)

B. Governance

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)



Certified Government Auditing Professional® (CGAP®) test Syllabus — Domain II

Government Auditing Practice (35-45%)

(P) = Candidates must exhibit proficiency (thorough understanding; ability to apply concepts) in these syllabu areas.

(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these syllabu areas.

A. Management of the Audit Function

Need for a formal document of purpose, authority, and responsibility (P)

Policies and procedures (A)

Quality assurance (A)

Planning (A)

Staffing (A)

Marketing the audit function (A)

Mission/role/outcome of audit function within government (A)

B. Types of Audit Services

Audits of compliance (P)

Audits of performance/value-for-money/operations (e.g., economy, efficiency, effectiveness) (P)

Audits of financial statements (A)

Audits of financial systems (P)

Audits of information and related technology (P)

Consulting/assistance services (e.g., non-audit advisory services) (A)

Integrity services (e.g., Fraud, Waste, and Abuse) (P)

C. Processes for Delivery of Audit Services

Management of individual projects (P)

Planning (The role of laws, regulations, rules, and ordinances in your planning process should be considered in the planning process) (P)

Risk and control assessment practices (P)

Performing the engagement (P)

Communicating results (P)

Monitoring results (follow-up) (P)



Certified Government Auditing Professional® (CGAP®) test Syllabus — Domain III

Government Auditing Skills and Techniques (20-25%)

(P) = Candidates must exhibit proficiency (thorough understanding; ability to apply concepts) in these syllabu areas.

(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these syllabu areas.

A. Management Concepts and Techniques (A)

B. Performance Measurement (P)

C. Program Evaluation (A)

D. Quantitative Methods (e.g., statistical methods and analytical review) (P)

E. Qualitative Methods (e.g., questionnaires, interviews, and flow charts) (P)

F. Methods for the Identification and Investigation of Integrity Violations (P)

G. Research/Data Collection Techniques (P)

H. Analytical Skills (e.g., distinguish between significant and insignificant information) (P)



Certified Government Auditing Professional® (CGAP®) test Syllabus — Domain IV

Government Auditing Environment (20-25%)

(P) = Candidates must exhibit proficiency (thorough understanding; ability to apply concepts) in these syllabu areas.

(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these syllabu areas.

A. Performance Management (P)

B. Financial Management

Unique requirements in accounting for and reporting on government financial operations (P)

Principles of taxation and revenue generation (P)

Unique aspects of governmental budgeting (e.g., encumbrances, earmarking) (P)

Government accounting (e.g., fund accounting, resource accounting) (P)

Legal restrictions on sources and uses of funds (e.g., voted funds, conditional grants, revenues) (A)

Investment restrictions for public funds (A)

Activity-based costing/cost-allocation (A)

C. Implications of Various Service Delivery Methods

Direct delivery by government employees (P)

Grants (P)

Contracts (P)

Joint Ventures/Partnerships/Authorities/Special Operating Agencies/Quasi-governmental (A)

Privatization (A)

D. Implications of Delivering Services to Citizens

Due process rights of clients/citizens (P)

Confidentiality/privacy/rights of clients/citizens (P)

Issues arising from the methods of funding/delivering services (condition that client receiving service may not be party paying for the services; ability-to-pay principle; user pay; eligibility requirements; limitations on services available; entitlements; etc.) (A)

Reality of conflicting missions (e.g., satisfy both developers and environmentalists, keep families together and kids safe) (A)
Issues associated with at-risk populations (e.g., multiple, interacting causes and conditions; difficulty of measuring prevention) (A)

E. Unique Characteristics of Human Resources Management (A)

F. Unique Purchasing and Procurement Requirements (P)​

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Certified Government Auditing Professional (IIA-CGAP)
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Answer: D
QUESTION: 321
_______ can be defined as Bids shall be evaluated without discussions. Evaluations should be
fairly apparent since price and price-related factors are the prevalent criteria. Where as________
can be defined as bidders must submit sealed bids to be opened at the time and place stated in the
solicitation for the public opening of bids:
A. Publicizing the invitation for bids, Preparation of invitations for bids.
B. Evaluation of bids, Submission of bids
C. Preparation of invitations for bids, Submission of bids
D. All of the above.
Answer: B
QUESTION: 322
The _____ makes policies, procedures, and guidelines for procurement of necessary supplies and
services by __________ uniform and consistent among and within agencies in order to facilitate
participation in procurements, encourage competition, and ensure that procurements are
conducted in a fair and open manner:
A. Government Agencies, CPO
B. President, government agencies
C. CPO, government agencies
D. government agencies, CPO
Answer: C
QUESTION: 323
Embedded controls over purchase cards can include all of the following EXCEPT:
A. Types of transactions (prohibiting cash advances, personal items, etc.).
B. Transaction limits per day/per month.
C. Monthly cardholder dollar limit.
D. Minimum dollars per transaction.
Answer: D
QUESTION: 324
Following are the arenas of services into which a government might enter please choose the
correct option:
A. Architect-engineer services
B. Building service contract
C. Facilities contract
D. All of the above.
E. None of the above.
Answer: D
QUESTION: 325
public building (i.e.
________ is a contract for recurring services related to the maintenance of a
janitorial, custodial, security, window washing, housekeeping).where as _________ is a contract
in which Government facilities are provided to a contractor or subcontractor by the government
for use in connection with performing one or more related contracts for supplies or services.
A. Facilities contract, Building service contract
B. Professional and consultant services, Transportation term contracts
C. Building service contract, Facilities contract
D. Professional and consultant services, Transportation term contracts
Answer: C
QUESTION: 326
__________ are the Services rendered by persons who are members of a particular profession or
possess a special skill and who are not officers or employees of the contractor. Where as
_______ are indefinite delivery requirement contracts for transportation or for transportation-
related services.
A. Facilities contract, Building service contract
B. Professional and consultant services, Transportation term contracts
C. Building service contract, Facilities contract
D. Professional and consultant services, Transportation term contracts
Answer: D
QUESTION: 327
A ________ is a contract or contractual action entered into by a prime contractor or
services of any kind
subcontractor for the purpose of obtaining supplies, materials, equipment, or
under a prime contract. Where as in ______________ multiple awards are given for certain
contracts to more than one responsible bid. Generally, the contracts are similar in conditions and
amounts.
A. subcontract, Multi-award contracts
B. Multi-award contracts, subcontract
C. Building service contract, Facilities contract
D. Professional and consultant services, Transportation term contracts
Answer: A
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References


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