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The 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 arena.

The CGAP exam is available through computer-based testing, allowing you to test year-round at more than 500 locations worldwide. In Bulgaria there are two examination centers:

· IT Consulting & Education, 115 G, Tsarigradsko shose blvd., Business Center Magapark, fl.1, office 6, 1784 Sofia;

· SAN PRO LTD, 14, Hristo Samsarov Str., Parter, 9000 Varna.

Accesss CCMS and visit the Forms section to begin the CGAP applicatin process.

Requirements

CGAP 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.

Education

CGAP candidates must have a post-secondary (four-year) degree or equivalent. Two years of post-secondary schooling with an accredited organization plus three years of general business experience may be substituted for a bachelor's degree.

Acceptable Documents: Copy of your diploma.

Character Reference

CGAP candidates must exhibit high moral and professional character and must submit a Character Reference Form signed by a CIA, CGAP, CCSA, CFSA, CRMA, or the candidate's supervisor.

Acceptable Documents: Character Reference Form

Work Experience

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.

Acceptable Documents: Professional Experience Verification Form

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.

Eligibility Period

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.

Code of Ethics

CGAP candidates agree to abide by the Code of Ethics established by The IIA.

Continuing Professional Education (CPE)

Upon certification, CGAPs are required to maintain their knowledge and skills and stay abreast of improvements and current developments by satisfying CPE requirements.

Certified Government Auditing Professional® (CGAP®) Exam Syllabus

The CGAP 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.

Domain I: Standards, Governance, and Risk/Control Frameworks (10-20 percent)

A. Standards

Role of a comprehensive set of auditing/evaluation standards

Application of appropriate standards in all assignments

Role and impact of other auditing standards (standards of public accounting bodies, quality assurance bodies, etc.) and their relationship with the above standards

B. Governance

Governance in the public sector (e.g., audit committee, code of conduct, open government, public scrutiny, equity, accountability)

Role of audit within the governance structure

C. Risk/Control Frameworks (e.g., COSO, CoCo)

Role of frameworks

Elements of a risk/control framework

Application of frameworks

D. IIA Code of Ethics (P)

Domain II: Government Auditing Practice (35-45 percent)

A. Management of the Audit Function

Need for a formal document of purpose, authority, and responsibility

Policies and procedures

Quality assurance

Planning

Staffing

Marketing the audit function

Mission/role/outcome of audit function within government

B. Types of Audit Services

Audits of compliance

Audits of performance/value-for-money/operations (e.g., economy, efficiency, effectiveness)

Audits of financial statements

Audits of financial systems

Audits of information and related technology

Consulting/assistance services (e.g., non-audit advisory services)

Integrity services (e.g., Fraud, Waste, and Abuse)

C. Processes for Delivery of Audit Services

Management of individual projects

Planning (The role of laws, regulations, rules, and ordinances in your planning process should be considered in the planning process)

Risk and control assessment practices

Performing the engagement

Communicating results

Monitoring results (follow-up)

Domain III: Government Auditing Skills and Techniques (20-25 percent)

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)

Domain IV: Government Auditing Environment (20-25 percent)

A. Performance Management

B. Financial Management

Unique requirements in accounting for and reporting on government financial operations

Principles of taxation and revenue generation

Unique aspects of governmental budgeting (e.g., encumbrances, earmarking)

Government accounting (e.g., fund accounting, resource accounting)

Legal restrictions on sources and uses of funds (e.g., voted funds, conditional grants, revenues)

Investment restrictions for public funds

Activity-based costing/cost-allocation

C. Implications of Various Service Delivery Methods

Direct delivery by government employees

Grants

Contracts

Joint Ventures/Partnerships/Authorities/Special Operating Agencies/Quasi-governmental

Privatization

D. Implications of Delivering Services to Citizens

Due process rights of clients/citizens

Confidentiality/privacy/rights of clients/citizens

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.)

Reality of conflicting missions (e.g., satisfy both developers and environmentalists, keep families together and kids safe)

Issues associated with at-risk populations (e.g., multiple, interacting causes and conditions; difficulty of measuring prevention)

E. Unique Characteristics of Human Resources Management

F. Unique Purchasing and Procurement Requirements

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