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Test Number : CGAP
Test Name : Certified Government Auditing Professional (IIA-CGAP)
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CGAP test Format | CGAP Course Contents | CGAP Course Outline | CGAP test Syllabus | CGAP 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 subject areas.
A = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these subject 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The CGAP test is a non-disclosed examination, which means that current test Questions and Answers will not be published or divulged.
NOTE: test courses 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 subject areas.
(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these subject 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 subject areas.
(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these subject 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 subject areas.
(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these subject 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 subject areas.
(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these subject 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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Financial PDF Questions

the way to Ask For more college monetary help as a result of COVID-19 | CGAP Dumps and test Cram

The campus of Georgetown tuition is seen pretty much empty as classes were canceled as a result of the ... [+] coronavirus pandemic, in Washington, DC, may 7, 2020. - The cost of a university schooling in the united states has long been eye-watering, with a 12 months costing tens of thousands of bucks. but as the coronavirus crisis settles in, college students -- lots of whom take out huge loans to finance their degrees -- are wondering a way to justify spending $70,000 a 12 months on.... Zoom classes. (photograph by using SAUL LOEB / AFP) (picture via SAUL LOEB/AFP by way of Getty pictures)

AFP by the use of Getty pictures

The spring of 2020 introduced lots of alternate for high college seniors and college college students, however now not the form that the majority may have envisioned or desired. as an alternative of enjoying commencement celebrations and taking on internships, the COVID-19 pandemic has left students stuck at home questioning about an uncertain future. 

The lifestyles plans that the coronavirus has compelled every person to reconsider regularly contain a monetary element. For these college students, some of the questions that looms biggest is painfully straightforward: am i able to nevertheless have the funds for to attend school within the fall?

The pandemic has greatly modified the school experience this year. right here’s how to get extra fiscal aid in order for you it.

changes to earnings Make economic help functions outdated

each year, latest and prospective faculty college students comprehensive the Free utility for Federal scholar aid, or FAFSA, to determine their eligibility for economic help. As a part of this calculation, the FAFSA form asks students and their families to document tax assistance from two years previous. often known as “prior-prior year” salary, this historical records enables college students to make recommended school decisions previous in the system than they'd be capable of with more recent fiscal information.

Amid the pandemic, although, the annual revenue projections for some households now appear very distinctive than they did two years in the past. households who have misplaced jobs or received cuts in revenue may additionally qualify for extra support than the FAFSA first calculated.

Plus, colleges and universities are within the procedure of rolling out their fall plans, and many will present basically or only virtual courses. This unexpected fact has triggered some college students to demand coupon codes, plan hole years or file complaints in quest of refunds. but no matter how the can charge vs. value debate unfolds, many college students still planning to attend faculty will want extended guidance selected to their economic cases.

how to attraction for more financial support

The families who discover themselves in this position do have options. Many college students and parents aren’t aware that the monetary aid manner allows for for alterations and appeals. basically, a student can attraction for new fiscal assist as frequently as his or her own financial situations dictate, together with all over the center of a semester.

Now, as colleges and universities develop into greater concerned about their fall enrollment numbers, they’re laser-focused on maintaining income and holding on to high-caliber college students. This dynamic makes them more inclined than regular to negotiate with existing and permitted students. youngsters, college students and their fogeys ought to act with a sense of urgency. excessive demand and all of a sudden altering circumstances mean that some sources of aid can also dry up in the months ahead.

beneath are answers to a couple ordinary questions on soliciting for more monetary help all through the pandemic:

Why Would My school permit Me to Pay much less money this autumn?

As mentioned above, much of a school’s pastime in negotiating will stem from deliver-and-demand dynamics. If fewer college students plan to attend a given faculty, that institution can have elevated incentive to maintain the college students who exhibit an activity in staying.

Your present school additionally realizes that they can be competing with other schools to your training dollars. if you’re a fresh high faculty graduate and you reveal your school proof that a competitor has offered you a much better assist equipment, administrators may also think compelled to in shape or exceed that offer.

Which kinds of monetary help might My faculty present?

colleges and universities offer two fundamental types of support: want-based mostly economic aid and advantage-based mostly fiscal support. When a monetary help workplace consents to regulate your want-based mostly help, you may discover that it decreases your expected household contribution (EFC), or the amount colleges count on your family unit will pay for school expenses. Your EFC is a number that monetary help departments calculate in accordance with a components established via law. The calculation components for your family unit measurement; variety of members of the family currently attending school; and the household's salary, property and benefits received.

An adjustment to your need-primarily based support also may boost your estimated charge of attendance (COA). Your COA is the entire quantity that you will deserve to pay to attend faculty, together with: tuition and charges; room and board; books, components and transportation; and infant care, among different important expenses. a discount to your EFC and/or raise in your COA may additionally make you eligible for additional federal student assist, similar to backed pupil loans and work-look at opportunities.

For merit-based mostly assist, which stems from academic efficiency and other accomplishments, you may additionally need to direct your inquiry to the admissions workplace. The selections right here frequently contain a extra subjective dynamic. This skill for you to suppose free to explain to your faculty that an choice institution costs less cash or has extended you a more aggressive merit-support package. that you would be able to categorical your (straightforward) hope that you simply’ll be in a position to attend the school, but additionally with courtesy articulate the the reason why you have earned consideration for further funding.

How Does the monetary aid Appeals manner Work?

You first deserve to investigate whether the changes on your financial circumstances warrant formally appealing for extra counsel. In commonplace, colleges and universities will expect to gain knowledge of that an important trade backyard of your manage has happened, akin to a big profits reduction, job loss, large out-of-pocket clinical rate or elevated baby care charge. if you’re now not bound even if your situation qualifies as a new want, call and/or email the financial support office at once to get their comments.

From there, the process for every school differs a little bit. students should first determine their faculty’s economic help website for guidance on how to proceed. If the web page lacks up-to-date counsel or raises additional questions, the pupil should still once more contact the fiscal aid workplace. as a result of the pandemic, pre-present financial support policies and guidelines continue to trade so quickly that a pupil should still reach out even when a domain claims that a selected closing date has passed. 

Jill Desjean, a coverage analyst for the national association of pupil economic assist administrators (NASFAA), believes that no longer achieving out to the faculty’s fiscal help workplace at the outset is essentially the most common mistake that students during this situation make. 

“students can also just send a letter or e mail with unnecessary counsel that doesn’t support their request,” she says. “if they had checked the fiscal assist workplace web page or spoken with an administrator, they would were in a position to handle their selected situation and get the genuine course that they need.”

once you believe such as you have made progress, though, you should definitely continue to continue to be proactive. Over both e-mail and the mobile, continue to check in along with your fiscal aid directors to confirm your reputation and ensure that you’re providing every little thing they need in an entire and well timed manner.

What files Will I should post to aid My economic assist enchantment?

All colleges and universities, no be counted their certain manner, will want to see documentation that supports your family’s help request. This verification part begins with an enchantment document, which can be an authentic kind (once in a while known as a “report of particular instances”) that the college provides, and/or a free-form letter that you just draft.

With the letter, you most likely will email the monetary aid workplace, including a PDF edition with your helping data. The signed letter will explain your household’s economic changes on account that you stuffed out your preliminary economic support application. you should definitely limit the letter to a single page; use bullet features to organize significant, certain assistance; and emphasize politeness over calls for. You’re certainly to maximise your help if you can clearly outline the dates and dollar quantities that tie to the fiscal difficulty you describe.

together with the letter, you will wish to attach any documents that again up your request, together with a termination letter, unemployment forms, scientific expenses, financial institution statements and/or information linked to a new infant care issuer. 

Desjean, the NASFAA policy analyst, thinks that good record-maintaining is probably the most positive action that students can take amid the pandemic. even if or now not you’re in quest of extra fiscal aid right now, you should prepare for that condition—primarily for the reason that it has turn into so a great deal more difficult and time-drinking to comprehensive projects like notarizing documents.

I’ve bought My fingers Full nowadays. How Can expertise assist Me With This manner?

a couple of groups have launched digital platforms that searching for to make the financial assist technique greater transparent and fewer time-consuming. They include:

  • SwiftStudent, which helps students to remember enchantment alternate options, eligibility and supporting documentation. This platform includes expertise that automatically generates an attraction letter in accordance with information that the student enters.
  • train to career, which focuses on how college students can become more advantageous negotiators during this context. This device hands students with fiscal assist records (e.g., standard lessons paid and commonplace grant size) from schools throughout the country to inform their enchantment.
  • TuitionFit, which lets students add their financial help award letters to evaluate in opposition t what other students got from equivalent colleges. This platform also permits faculties to make offers directly to college students in keeping with their need and educational program.
  • I’m no longer certain if I should still Ask for assist. Is There a downside?

    in this challenging, uncertain situation, you shouldn’t feel twice about attaining out to colleges and universities to ask for support. really, be sure you request an help kit overview besides the fact that you didn’t up to now qualify for any monetary help.

    No depend what response you receive in the beginning, make sure you proceed to attain out in the months ahead, as each your personal funds and the pandemic itself continue to shift. At quite a lot of points in time, colleges might also now not have any additional help to offer you. That can also not all the time be the case, notwithstanding, and directors received’t rescind an admittance present or old monetary aid award letter just for inquiring for more support.

    All students and oldsters will need to stay affected person and flexible as everyone concerned determines their next steps. despite the barriers that faculties and universities across the country face, your monetary assist office is there to aid you. They are looking to make certain that these opportunities you planned on pursuing are nevertheless attainable to you within the months and years ahead.


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