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IIA IIA-CGAP-INTL Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Government Auditing Environment20–25%- Ethics and Independence
- Public Sector Financial Management
- Accountability and Transparency
- Public Sector Legal and Regulatory Environment
Topic 2: Government Auditing Skills and Techniques20–25%- IT Auditing Basics
- Performance Measurement
- Data Analysis and Sampling
- Fraud Awareness and Detection
Topic 3: Standards, Governance, and Risk/Control Frameworks10–20%- INTOSAI Government Auditing Standards
- Governance and Risk Management
- IIA International Professional Practices Framework (IPPF)
  • 1. International Standards
    • 2. Code of Ethics
      - Internal Control Frameworks
      Topic 4: 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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