Domain I: Standards, Governance, and Risk/Control Frameworks

CGAP Exam Topic Outline

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

A. Standards

1. Role of a comprehensive set of auditing/evaluation standards (A)
2. Application of appropriate standards in all assignments (P)
3. 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

1. Governance in the public sector (e.g., audit committee, code of conduct, open government, public scrutiny, equity, accountability) (P)
2. Role of audit within the governance structure (P)

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

1. Role of frameworks (A)
2. Elements of a risk/control framework (P)
3. Application of frameworks (P)

D. IIA Code of Ethics (P)

P = Candidates must exhibit proficiency (thorough understanding; ability to apply concepts) in these topic areas.
A = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these topic areas.