Certified Government Auditing Professional

The Certified Government Auditing Professional (CGAP) is a specialty certification designed for and by public-sector internal auditing practitioners. The examination tests a candidate’s knowledge of the unique features of public-sector internal auditing – fund accounting, grants, legislative oversight, confidentiality rights, and more. The programme’s broad scope emphasises the internal auditor’s role in strengthening accountability to the public and improving government services.

Eligibility Requirements

By applying to become a candidate in the CGAP programme, an individual agrees to accept the conditions of the programme. These include eligibility requirements, examination confidentiality, Code of Ethics, continuing professional education, and any other conditions enacted by the Board of Regents or Certification Department.

Eligibility Requirements
CGAP candidates must meet the following eligibility requirements:

Education

The candidate must have a bachelor’s (four-year) or equivalent degree. An associate’s (two-year) degree plus five years of work experience in a government environment may be substituted for a bachelor’s degree. A copy of the degree or transcripts must accompany the application.

Character Reference

The candidate must exhibit high moral and professional character and submit a completed character reference form signed by a CGAP, a CIA, a CCSA, a CFSA or the candidate’s supervisor.

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). Work experience must be verified by a CGAP, a CIA, a CCSA, a CFSA, or the candidate’s supervisor. The completed Experience verification form may accompany the application or be submitted at a later date.

 

Special consideration for CIAs, CCSAs and CFSAs who take the CGAP examination
Based on previously met requirements, individuals who hold the Certified Internal Auditor (CIA) designation are assumed to have met the education and character requirements of the CGAP programme. CIAs will only be required to submit proof of auditing experience in a government environment in order to meet the eligibility requirements to sit for the CGAP examination and earn the CGAP designation.  In addition, individuals who hold the CCSA or CFSA designation are assumed to have met the character requirement.


Eligibility Period

Once a candidate’s application to the CGAP programme has been approved, the candidate has an eligibility period of four years. The candidate must complete all examinations and fulfil all certification requirements within the four year period. If a candidate fails to complete the certification process within four years, all fees and examination parts passed will be forfeited. If a candidate’s programme eligibility expires, the candidate loses credit for any examination parts previously passed. In order to re-enter the CGAP programme, the candidate must submit a new CGAP application and pay the appropriate fees. 

Confidentiality
The CGAP examination is a nondisclosed examination. Candidates agree to keep the contents of the CGAP examination confidential and therefore may not discuss the specific examination content with anyone except The IIA’s Certification Department. Unauthorised disclosure of examination material will be considered a breach of the Code of Ethics and could result in disqualification of the candidate or other appropriate censure.

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

Continuing Professional Education
Upon certification, CGAPs are required to maintain their knowledge and skills and stay abreast of improvements and current developments in the government auditing environment. For details, refer to Continuing Professional Education.

 

IIA Membership
Candidates must be individual members of The Institute of Internal Auditors Malaysia, and be familiar with The IIA’s Standards for the Professional Practice of Internal Auditing and agree to abide by The IIA’s Code of Ethics which sets forth standards of conduct for all members and CIAs

Registration & Application

Initial Registration and Application

Candidates must complete and sign the Application Form, Character Reference Form and Experience Verification Form* and submit them with the following:

  • A registration fee in cheque/bank draft payable to The Institute of Internal Auditors Malaysia. Payment by credit card can be made by completing the Payment Form.
  • A copy of candidate’s highest qualification, transcripts, or other written proof of completion of degree programme.
  • The CSA Facilitation Validation Form (only for CCSA candidates)

*may be submitted later when criteria have been met. 

 

IIA Malaysia cannot guarantee a candidate’s right to sit for the examination if the above procedures are not followed. The registration fee will be refunded to candidates who are denied entrance into the programmes.

Examination Fees
Type of FeeAmount
*Registration FeeRM 1590
**Examination FeeUSD 380
*Registration Fee includes Processing, Graduation and 6% GST.
** Examination fee are to be paid directly to IIA Global via CCMS
  • Fees are subject to change and is subject to GST.
  • All fees must be prepaid before application and registration can be processed.
  • Fees paid are not refundable, unless an application is rejected.
  • Fees may vary in certain countries where the examination is administered under the direction of an IIA affiliate.
  • Grades will be withheld pending payment of any outstanding fees.
Examination Content & Format

The CGAP examination covers the following domains:

  • Standard, Governance & Risk / Control Frameworks (10-20%)
  • Government Auditing Practise (35-45%)
  • Government Auditing Methodologies and Skills (20-25%)
  • Government Auditing Environment (20-25%)

Examination Format 
The 115 question examination is available in English and requires the candidate to complete the examination in 2 hours and 55 minutes.

 

Examination Nondisclosure
The CGAP exam is a nondisclosed examination, which means that current exam questions and answers will not be published or divulged.

 

Sample Questions 
In order to give candidates an understanding of the types of questions that typically appear on the CGAP exam, a small number of sample questions are provided on The IIA’s Web site: www.theiia.org.

 

Studying For The CGAP Exam 
Candidates may contact IIA Malaysia Secretariat for a list of reference materials.

Examination Administration

Initial Registration and Application

Potential candidates must complete and sign the Application Form and submit it with the following:

  • A registration fee in cheque/bank draft payable to The Institute of Internal Auditors Malaysia.
  • A copy of candidate’s highest qualification, transcripts, or other written proof of completion of degree programme.
  • The Character Reference Form
  • Documentation of work experience (may be submitted later when criteria have been met)

Note: IIA Malaysia cannot guarantee a candidate’s right to sit for the examination if the above procedures are not followed. The registration fee will be refunded to candidates who are denied entrance into the programmes.

Authorisation to Test

  1. Upon approval of application, IIA Malaysia will provide candidate ID number and “Authorisation to Test” notification to candidate, along with the information on how to schedule an examination on the Pearson VUE’s (PV) website.
  2. A candidate’s registration for an examination part will be valid for 180 days from the date the registration is processed at IIA HQ, and the examination part fee is non-refundable.
  3. Candidates can sit at Peason VUE testing centres in almost any country, regardless of country of registration.
  4. Candidates who do not pass the examination must wait 90 days to retest.

Scheduling

  1. Once “Authorisation to Test” notification is received, candidates can begin scheduling their testing appointments with Pearson VUE.
  2. Candidates will need to create a login and password to access the Pearson Vue’s website to schedule an examination.
  3. Visit www.pearsonvue.com and click on “Locate a test centre”.
  4. Then click “Schedule a Test”. Choose the examination that you want to schedule from a list of tests that Pearson VUE conduct. Then choose your test centre.
  5. Once the test centre is determined, the candidate will see a calendar with the available testing days and times based on the availability at the chosen location.
  6. Once a candidate is scheduled for an examination, he/she will receive a confirmation from Pearson VUE via e-mail with directions to the chose examination centre.
  7. Candidates must choose an examination date that is within their 180-day testing period for the examination part.
  8. Candidates can postpone the examination and/or change the examination centre, as long as the change is made at least 45 hours prior to the scheduled examination appointment.
  9. Candidates cannot schedule or re-schedule the examination beyond the 180 days testing period.

Examination Eligibility Period 

Once a candidate’s application to the CGAP programme has been approved, the candidate has an eligibility period of four years. The candidate must complete all examinations and fulfil all certification requirements within the four year period. If a candidate fails to complete the certification process within four years, all fees and examination parts passed will be forfeited. If a candidate’s programme eligibility expires, the candidate loses credit for any examination parts previously passed. In order to re-enter the CGAP programme, the candidate must submit a new CGAP application and pay the appropriate fees.

Admission to the Pearson VUE Centre

Candidates MUST bring the following documents to the examination centre:

  1. Identity card, driving license or passport
  2. Authorisation to Test notification, received via e-mail from IIA Malaysia
  3. Confirmation Letter received via e-mail from Pearson VUE

Examination Experience

  1. Candidate arrives at the testing site 30 minutes in advance of the assigned testing time.
  2. Candidate is checked in by a Pearson VUE (PV) test administrator.
  3. Candidate is assigned a locker and required to leave all unapproved items in the locker.
  4. Candidate is escorted into the testing room, assigned a testing station, and logged onto the computer by the PV test administrator.
  5. An initial screen displays the name of the examination, and candidate is asked to verify that he/she is receiving the correct examination.
  6. Candidate is required to agree that he/she will not disclose examination questions and that he/she may be videotaped or audio-taped in the testing center.
  7. Before beginning the examination, candidate is presented with a tutorial (10 minutes maximum).
  8. Candidate then begins the exam, with each question presented one at a time on the computer screen.
  9. Candidates will be able to indicate/mark questions that they would like to review prior to completing the examination.
  10. After viewing all examination questions, the candidate can access a review screen, from which he/she can choose to review all examination questions, review only unanswered examination questions, or review only marked examination questions.
  11. From the review screen, the candidate may choose “End Examination” button.
  12. Examination also ends if the candidate runs out of time.
  13. Candidate cannot return to the examination once it has ended.
  14. Candidate will then receive a short survey pertaining to the testing experience.

Results

  1. Candidates will receive unofficial results at the examination site when they complete their examination.
  2. An official result will be sent by the Institute upon confirmation of result from Pearson VUE.

Passing Score

Statistical information from pre-tested questions is used to maintain comparable difficulty among versions of the examinations. Because the exact number of questions required to pass the examination may be slightly different from one examination to another, all raw scores are converted onto a reporting scale of 250 to 750 points, in order to ensure a common standard. A scaled score of 600 points or higher is required to pass the CIA, CCSA, CFSA or CGAP examination. (A scaled score of 600 would be equivalent of achieving 75 percent correct on an examination of appropriate difficulty).

Examination Dates

With the implementation of computer-based testing in 2008, all certification examinations are available throughout the year. Candidates schedule their examinations online via Pearson Vue website at www.pearsonvue.com