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IIA IIA-CGAP-INTL Exam Syllabus Topics:

SectionWeightObjectives
Government Auditing Skills and Techniques20–25%- Fraud Awareness and Detection
- Performance Measurement
- Data Analysis and Sampling
- IT Auditing Basics
Government Auditing Environment20–25%- Ethics and Independence
- Accountability and Transparency
- Public Sector Legal and Regulatory Environment
- Public Sector Financial Management
Standards, Governance, and Risk/Control Frameworks10–20%- Governance and Risk Management
- IIA International Professional Practices Framework (IPPF)
  • 1. Code of Ethics
    • 2. International Standards
      - Internal Control Frameworks
      - INTOSAI Government Auditing Standards
      Government Auditing Practice35–45%- Types of Government Audits
      • 1. Performance Auditing
        • 2. Compliance Auditing
          • 3. Financial Auditing
            - Audit Execution and Evidence
            - Audit Planning and Risk Assessment
            - Reporting and Follow-Up

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