Domain II: Government Auditing Practice

CGAP Exam Topic Outline

Domain II - Government Auditing Practice (35-45%)

A. Management of the Audit Function

1. Need for a formal document of purpose, authority, and responsibility (P)
2. Policies and procedures (A)
3. Quality assurance (A)
4. Planning (A)
5. Staffing (A)
6. Marketing the audit function (A)
7. Mission/role/outcome of audit function within government (A)

B. Types of Audit Services

1. Audits of compliance (P)
2. Audits of performance/value-for-money/operations (e.g., economy, efficiency, effectiveness) (P)
3. Audits of financial statements (A)
4. Audits of financial systems (P)
5. Audits of information and related technology (P)
6. Consulting/assistance services (e.g., non-audit advisory services) (A)
7. Integrity services (e.g., Fraud, Waste, and Abuse) (P)

C. Processes for Delivery of Audit Services

1. Management of individual projects (P)
2. Planning (The role of laws, regulations, rules, and ordinances in your planning process should be considered in the planning process) (P)
3. Risk and control assessment practices (P)
4. Performing the engagement (P)
5. Communicating results (P)
6. Monitoring results (follow-up) (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