Www.theiia.org/Certification Certified Government Auditing Professional® (CGAP®)

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Presentation transcript:

Certified Government Auditing Professional® (CGAP®)

Introduction Program was launched in January 2000: –Specialty certification for government auditors –Developed by government audit practitioners (federal, state/provincial, and local) –Exam questions targeted specifically to the government working environment –Exam initially offered in the US and Canada only –Exam expanded for international offering in November 2004

CGAP Program Statistics Pilot 2000: 93 tested and 71 passed 2001: 76 tested and 73 passed 2002: 261 tested and 192 passed 2003: 245 tested and 168 passed 2004: 269 tested and 198 passed Total CGAPS Worldwide: 703

About the Exam Offered in paper-and-pencil format Regular exam held in May and November each year at more than 200 exam sites around the world Special exam offerings at additional times and sites 125 multiple-choice question format Non-disclosed exam Exam completion time: 3 ½ hours

Program Requirements Agree to abide by the Code of Ethics Bachelor’s degree or equivalent (Two-year degree + five years of government experience may be substituted for four-year degree) Character reference Work experience (2 years of audit in government environment) Continuing Professional Education

Program Benefits Serves as an example of the best in government auditing. Affirms proficiency as a government auditor. Offers recognition for commitment to auditing excellence. Offers professional development and career growth.

Additional Benefits Verifies experience, education, and technical proficiency Indicates professional preparation and commitment Serves as a prestigious credential for the employment market Recognized by management and peers Offers personal satisfaction Verifies experience, education, and technical proficiency Indicates professional preparation and commitment Serves as a prestigious credential for the employment market Recognized by management and peers Offers personal satisfaction

The Board of Regents The Board of Regents is The IIA’s international Board which defines, promotes, organizes, directs, and controls The IIA’s certification programs. It is responsible for: –Maintaining the quality and security of IIA exams –Defining the Common Bodies of Knowledge for exam purposes –Developing and recommending education, experience, character, and other requirements –Establishing grading policy and approving suggested solutions for each examination question

Exam Outline One-part exam covering four domains: –Domain I - Standards, Governance and Risk/Control Frameworks ( 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)

Domain I Topics Standards, Governance and Risk/Control Frameworks (10-20%) A. Standards B. Governance C. Risk/Control Frameworks (e.g., COSO, CoCo) D.IIA Code of Ethics Note: Throughout domains, some areas require awareness (knowledge of terminology/ fundamentals) while others require proficiency (thorough knowledge; ability to apply concepts).

Domain II Topics Government Auditing Practice (35-45%) A.Management of the Audit Function B.Types of Audit Services C.Processes for Delivery of Audit Services Note: Throughout domains, some areas require awareness (knowledge of terminology/ fundamentals) while others require proficiency (thorough knowledge; ability to apply concepts).

Domain III Topics Government Auditing Skills and Techniques (20-25%) A.Management Concepts and Techniques B.Performance Measurement C.Program Evaluation D.Quantitative Methods E.Qualitative Methods F.Methods for the Identification and Investigation of Integrity Violations G.Research/Data Collection Techniques H.Analytical Skills Note: Throughout domains, some areas require awareness (knowledge of terminology/ fundamentals) while others require proficiency (thorough knowledge; ability to apply concepts).

Domain IV Topics Government Auditing Environment (20-25%) A.Performance Management B.Financial Management C.Implications of Various Service Delivery Methods D.Implications of Delivery Services to Citizens E.Unique Characteristics of Human Resources Management F.Unique Purchasing and Procurement Requirements Note: Throughout domains, some areas require awareness (knowledge of terminology/ fundamentals) while others require proficiency (thorough knowledge; ability to apply concepts).

Exam Preparation Resources Books available through The IIA’s web site Sample questions posted on the web CGAP Study Guide Review courses offered by third- party providers

Continuing Professional Education Practicing CGAPs must acquire 40 hours of CPE every 2 years CPE requirement is waived for the year in which the exam is passed and in the subsequent year Self-certification of CPE hours Forms submitted to IIA on a biennial basis

Testing-on-Site Program On-site testing program enables public sector organizations to hold the exam at a date and location of its choice. Program guidelines –A minimum of 12 employees is required for an on-site testing event. –Registration and prepayment of all exam fees is required. –The IIA approves the eligibility of exam candidates. –All regular exam requirements apply, including education, work experience, character reference, etc. –The IIA provides a proctor to administer the examination.

Testing-on-Site Program Program Fee - US $175 per candidate Program Incentives –Convenient testing location –Complimentary CGAP study guide for each candidate (a US $50 value per candidate). –Agency chooses the date for the on-site 3 1/2 hour testing. (Date cannot be within one month of a regular exam offering.)

Three Registration Options The IIA’s Customer Service Phone: (407) Certification The IIA’s Web Site

Certified Government Auditing Professional Questions?