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Financial CGAP Exam (Certified Government Auditing Professional(R) (CGAP)) Detailed InformationCGAP
Certified Government Auditing Professional (CGAP
Demonstrate Your Government Knowledge and Expertise
The Certified Government Auditing Professional® (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 environment.
Whether you are seeking a promotion, exploring a position outside your organization, or simply pursuing professional development opportunities to help you tackle increasingly complex responsibilities while preparing for future challenges, an IIA certification can:
Increase your earning potential by up to 40 percent.*
Help you gain credibility and respect in the field.
Enhance your skills and knowledge.
Demonstrate your commitment to the profession.
*According to The IIA’s 2015 Internal Audit Compensation Study, the average salary of internal auditors who hold one or more certifications is 35 percent higher than that of peers with no certifications (based on U.S. responses).
ACGA – The Premier Resource for Public Sector Auditors
Public sector auditors have unique needs. From budget constraints to political and public pressures, government auditors face a variety of challenges every day. To help government auditors overcome those challenges, The IIA’s American Center for Government Auditing (ACGA) provides timely and relevant resources including:
Guidance and Resources
Thought Leadership and Research
Training and Career Development
Coming Soon! Canadian Public Sector Audit Center
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.
Sample Exam Questions
CPE Requirements for CGAP
Exam Preparation Resources
Certified Government Auditing Professional® (CGAP
®) Eligibility Requirements
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).
candidates must meet the following eligibility requirements. Before a candidate application can be approved, ALL documentation (proof of education, character reference, and identification) must be received and approved by The IIA’s Certification staff.
candidates must hold a 3- or 4-year post-secondary degree (or higher). For further details please, refer to the Certification Candidate Handbook.
Important change to the Education Requirement for the CGAP
: The Global Board of Directors has approved an alternate path to eligibility for the CGAP
for those candidates who do not possess a Bachelor’s degree from an accredited university.
Candidates may now become eligible for the CGAP
, subject to approval, who possess:
Two years post-secondary education and five years verified experience in internal audit or its equivalent, OR
Seven years verified experience in internal audit or its equivalent.
Download the Certification Education Requirement Exceptions FAQ and Application
Once you have completed the form, please access the Certification Document Upload Portal and upload your form(s) there. (Submit the document type as Educational)
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
Once you have completed the form, please access the Certification Document Upload Portal and upload your form(s) there. (Submit the document type as Character Reference.)
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
Once you have completed the form, please access the Certification Document Upload Portal and upload your form(s) there. (Submit the document type as Professional Experience.)
Proof of Identification
Candidates must provide proof of identification in the form of a copy of the candidate’s official passport or national identity card. These must indicate current status; expired documents will not be accepted. All documents must be scanned and uploaded through the Document Upload Portal in a manner that ensures the photo is clearly legible.
Once you have completed the form, please access the Certification Document Upload Portal and upload your form(s) there. (Submit the document type as Other.)
Effective November 2010, the certification program’s 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.
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
candidates agree to abide by the Code of Ethics established by The IIA.
Continuing Professional Education
Upon certification, CGAP
s are required to maintain their knowledge and skills and stay abreast of improvements and current developments in the government auditing by satisfying CPE requirements.
Certified Government Auditing Professional® (CGAP
®) Exam Syllabus
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
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
exam for candidates taking the exam in the United States:
Generally Accepted Government Auditing Standards (GAGAS/Yellow Book) (P)
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).
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)
Certified Government Audit Professional® (CGAP
®) Exam Review Courses
A variety of independent third-party providers offer CGAP
exam review courses.
NOTE: Inclusion of a review course on The IIA's website does not imply endorsement. The IIA is not responsible for errors or inaccurate information included in this listing. The data is claimed to be accurate as reported by the providers.
Information for Review Course Providers
If review course providers want their course included on The IIA's website, The IIA will include it as long as no serious complaints are received about the provider/course from the local IIA Institute.
When a non-IIA-Institute review course provider is added to The IIA's website, The IIA will notify the certifications chairperson at the nearest IIA Institute(s) and ask the chairperson to contact The IIA if they know of a reason the provider should be excluded from the list.
If the non-IIA-Institute review course provider has courses located in certifications agreement countries, The IIA will not list these courses on The IIA's website except at the request of the certifications agreement country. We will notify the review course provider to contact the certifications coordinator in the certifications agreement country.