Study References for Certified Government Auditing Professional® (CGAP®) Exam
The following list of reference materials is provided to assist candidates in preparing for the Certified Government Auditing Professional® (CGAP®) exam. The CGAP Examination Study Guide, Third Edition is the only reference on the list that was written specifically for CGAP exam preparation. Candidates may use the outline of exam content in conjunction with this or other books on CGAP exam topics, such as those listed below, to prepare for the CGAP exam.
Candidates should keep in mind that some of the reference materials cover additional topics that will not be tested on the CGAP exam.
CGAP Examination Study Guide, Third Edition.
By James K. Kincaid, CGAP, CFSA; William J. Sampias, CISA, CFSA; Contributing Editor Albert J. Marcella, Jr., Ph.D., CISA, CFSA (2005). Altamonte Springs, Fla.: The Institute of Internal Auditors.
Accountability, Performance Reporting, Comprehensive Audit - An Integrated Perspective.
By G. Leclerc, W.D. Moynagh, J-P Boisclair, and H.R. Hanson (1996). Ottawa, Canada: Canadian Comprehensive Audit Foundation. Web site: www.ccaf-fcvi.com
Performance Measurement: Getting Results.
By Harry P. Hatry, (1999). Washington, D.C.: The Urban Institute Press. Web site: www.uipress.org
Handbook of Practical Program Evaluation.
By Joseph S. Wholey, Harry P. Hatry, and Kathryn E. Newcomer, (1994). San Francisco, Calif.: Jossey-Bass. Web site: www.josseybass.com
Introduction to Public Administration.
By Jan Shafritz and E.W. Russell (2000). New York, NY: Addison Wesley Longman. Web site: www.awlonline.com
Sawyer's Internal Auditing, 5th Edition.
By Lawrence B. Sawyer and Mortimer Dittenhofer; assisted by James Scheiner (1996). Altamonte Springs, Fla.: The Institute of Internal Auditors, Inc. [Book included for coverage of general audit process, fraud, statistical sampling, etc.]
Public Finance Administration.
By B.J. Reed and John W. Swain (1997). Thousand Oaks, CA: Sage Publications, Inc. Web page: www.sagepub.com
Standards and Control Models:
Auditing Standards.
Issued by the Auditing Standards Committee of the International Organization of Supreme Audit Institutions (INTOSAI). Available online: http://www.intosai.org
International Standards for the Professional Practice of Internal Auditing.
Published by The Institute of Internal Auditors. Altamonte Springs, Fla..: The Institute of Internal Auditors. See Standards in Guidance section of this Web site.
Government Auditing Standards
(often referred to as generally accepted government auditing standards, or GAGAS). Published by the Comptroller General of the United States. Washington, D.C.: US Government Printing Office. Available online: www.gao.gov
Guidance on Control and Guidance for Directors - Governance Processes for Control.
By the Criteria of Control (CoCo) Board. Published by the Canadian Institute of Chartered Accountants (CICA). Web site: www.cica.ca
Internal Control - Integrated Framework.
Sponsored by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and researched and written by Coopers & Lybrand LLP. Altamonte Springs, Fla.: The Institute of Internal Auditors. Click here for order information.