Introduction

The Certified Government Auditing Professional 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 environment.

Make CGAP be Your Key to Opportunity

Whether you are seeking a promotion, exploring a position outside your organization, or simply pursuing professional development opportunities to help you tackle increasingly complex responsibilities while preparing for future challenges, a training course can:

• Help you gain credibility and respect in the field.

• Enhance your skills and knowledge.

• Demonstrate your commitment to the profession.

The Premier Resource for Public Sector Auditors

Course Objectives of Government Auditing Professional (CGAP)

• Understand and apply required standards for governmental auditing
• Successfully provide a wide range of audit services in the public sector
• Use current audit methodologies and techniques in public sector audits
• Describe the government auditor’s evolving role in accountability and results management.

Course Outlines of Government Auditing Professional (CGAP)

Day 1: Standards, Governance and Risk/Control Frameworks

• The Institute of Internal Auditors, International Professional Practices Framework (IPPF)
• Generally Accepted Government Auditing Standards (GAGAS) (the Yellow Book)
• International Standards of Supreme Audit Institutions (ISSAI)
• International Auditing and Assurance Standards Board (IAASB) standard
• Governance in the Public Sector
• Role of internal audit within the governance structure
• Committee on Sponsoring Organizations (COSO) Internal Control Framework

Day 2: Government Auditing Practice

• Management of the audit function
• Types of audit services (financial, performance, compliance, and internal control audits)
• Other audit services and consulting roles
• Processes for the delivery of audit services
• Performing and managing individual projects

Day 3: Government Auditing Skills and Techniques

• Management concepts and techniques
• Performance measurement
• Program evaluation
• Quantitative and Qualitative methods
• Methods for identification and investigation of integrity violations
• Analytical skills

Day 4 and 5: Government Auditing Environment

• Performance management
• Financial management
• Implications of various service delivery methods
• Implications of delivering services to citizens
• Unique characteristics of human resource management in the public sector
• Unique purchasing and procurement requirements in the public sector