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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Government Auditing Environment | 20–25% | - Ethics and Independence - Public Sector Financial Management - Accountability and Transparency - Public Sector Legal and Regulatory Environment |
| Topic 2: Government Auditing Skills and Techniques | 20–25% | - IT Auditing Basics - Performance Measurement - Data Analysis and Sampling - Fraud Awareness and Detection |
| Topic 3: Standards, Governance, and Risk/Control Frameworks | 10–20% | - INTOSAI Government Auditing Standards - Governance and Risk Management - IIA International Professional Practices Framework (IPPF)
|
| Topic 4: Government Auditing Practice | 35–45% | - Types of Government Audits
- Audit Planning and Risk Assessment - Reporting and Follow-Up |
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