Certified Government Auditing Professional®

Program Information for Candidates

 ★ CGAP: Reach for the Star
The Institute of Internal Auditors recognizes the important
contributions of government auditors and has developed a certification
program that distinguishes leaders in public sector auditing – the
Certified Government Auditing Professional (CGAP). Auditors from
various levels of government who recognize that auditing in the
public sector has unique challenges developed the program.
the government auditing environment. It tests your knowledge of what
makes government auditing different – whether it is fund accounting,
grants, legislative oversight, confidentiality rights, or performance
results measurement. Its broad scope emphasizes the auditor’s role in
strengthening accountability to the public and in improving govern-
ment services.

Attaining the CGAP designation provides you the opportunity to
distinguish yourself in government auditing. Because individuals
obtaining the CGAP are also obliged to complete education and work
experience requirements and to meet ethical standards, the CGAP
credential showcases your commitment to government auditing.
The CGAP exam tests your knowledge of auditing practice, not in a
generalized way, but specific to the government sector. The exam cov-
ers IIA and government auditing standards, various control and risk
models, government auditing practices, auditing methodologies, and
Whether you are new to the government sector or a seasoned
practitioner, the CGAP certification offers benefits by verifying your
capabilities and providing an avenue for improving your skills and
knowledge. It is geared toward auditors of all levels of government:
federal/national, state/provincial, local, quasi-governmental, or crown
authority.
Reach for the star! Become a CGAP and join the growing number of
individuals that have achieved this stellar certification.

The IIA Board of Regents Kurt Riedener, CIA, CISA, FLMI

Metropolitan Life Insurance Company
Chairman: United States
Dr. Urton L. Anderson, CIA, CCSA, CGAP, CGA
University of Texas at Austin John Servage, CIA, CCSA, CISA, CMA
College of Business Administration ITACS
United States Canada

Members: Alan N. Siegfried, CIA, CGAP, CCSA, CFSA, CPA, CISA,

Laurent Arnaudo, CIA, CCSA CBA, CCP
Alcatel Ernst & Young LLP
France United States
Guillermo Rosas Barragan, CIA, CCSA, CISA Wendy Fu, CIA, ACCA
ERA 2000, S.A. de C.V. Wal-Mart China
Mexico People’s Republic of China
Jerry C. Gose, CIA, CGAP, CCSA, CMA, CISA
Union Pacific Corporation
United States Certification Department
G. Randolph Just, CIA, CCSA E-mail: certification@theiia.org
The Schwan Food Company Tel: +1-407-937-1323
United States Fax: +1-407-937-1101
Online: www.theiia.org
Matthias Linnenkugel, CIA, CPA, STB
MDS Moehrle GmbH
Germany
What is CGAP?
The Institute of Internal Auditors’ Certified Government Auditing
Professional (CGAP) is a specialty certification designed specifically
for and by government auditing practitioners. The CGAP certifica-
tion program explores candidates’ comprehension of government
auditing practices, methodologies, and environment, as well as
related standards and risk/control models.
★
For more than 25 years The IIA’s premier certification, the CIA
designation, has reflected competence in the principles and practices
of internal auditing and has served as the only internationally accept-
ed designation for internal auditors. More than 40,000 internal
auditors hold the CIA designation the world over.

In addition to successfully completing the CGAP exam, candidates
must also meet certain education, professional work experience, and
character requirements in order to become certified.
Added Value
The CGAP examination goes beyond financial management by
addressing items specific to government practitioners. Individuals
earning the CGAP designation are recognized as professionals who
understand The IIA’s Standards for the Professional Practice of
Internal Auditing as well as government auditing standards.
The IIA’s CGAP designation provides government auditors the
opportunity to serve as an example of the best in public sector
auditing. This designation identifies leaders, allows individuals to
take their place at the top of the profession, and visibly demonstrates
commitment to auditing excellence.
Professional Recognition Credit:
CGAP Registration Fee Waiver
If you’re a member of The IIA, have attended one of The Institute’s
government-related public-offering seminars, and are planning to
take the CGAP exam for the first time, The IIA will waive your US
$50 initial registration fee. The offer is available to those who attend
one of The IIA’s Government Curriculum seminars only. For the
complete course selection, refer to The IIA’s Web site under
Training.
To take advantage of this special offer, just include your continuing
professional education (CPE) letter from the seminar with your
CGAP application and request the waiver on the application form.
This offer is not retroactive.
Regarding IIA Membership
An individual does not have to be a member of The IIA in order to
become a CGAP or a CGAP candidate. However, CGAPs must
agree to abide by The IIA’s Code of Ethics, and CGAPs practicing
as auditors must comply with The IIA’s Standards.

CGAP as a Specialty Certification IIA membership provides access to exclusive member resources,
for Internal Auditors up-to-date information on current issues, a network of nearly 85,000
members in more than 230 affiliates worldwide, professional stan-
To recognize this government specialization, The IIA’s Board of
dards, certification, research, and education.
Regents has approved the CGAP designation for Professional
Recognition Credit for Part IV of the Certified Internal Auditor®
(CIA®) examination. CIA candidates who have successfully
completed the CGAP exam are eligible to receive credit for Part IV
of the CIA exam. Information on applying for Professional
Recognition Credit is available in the CIA program guide or on
The IIA’s Web site.

Table of Contents
Program Requirements and Conditions 2 Job and Industry Codes 8

About the CGAP Exam 3 Character Reference Form 9

Registration and Fees 4 Exam Sites 10

Exam Schedule 5 Work Experience Verification Form 11

Exam Administration 6 IIA Affiliates 12

Exam Application 7 Additional Information 13

www.theiia.org 1
 ★
Program Requirements and Conditions
By applying to become a candidate in the CGAP program, an individual agrees to accept the conditions of the program.
These include requirements regarding eligibility, exam confidentiality, ethics, and continuing professional education, along
with other conditions enacted by The IIA’s Board of Regents or Certification Department.

Confidentiality
Eligibility Requirements The CGAP exam is a nondisclosed examination. Candidates in the
CGAP candidates must meet the following eligibility CGAP program agree to keep the contents of the CGAP exam confi-
requirements for education, character, and work experience: dential and therefore may not discuss the specific exam content with
anyone except The IIA’s Certification Department. Unauthorized
Education disclosure of exam material will be considered a breach of the Code
CGAP candidates must have a bachelor’s (four-year) degree or of Ethics and could result in disqualification of the candidate or
equivalent. A minimum of two years of post-secondary education other appropriate censure.
with an accredited organization plus five years of work experience
in a government environment may be substituted for a bachelor’s Ethics
degree in the CGAP program. Copy of degree or transcripts must be
CGAP candidates agree to abide by the Code of Ethics established
submitted with or directly following the candidate’s application.
by The IIA. The Code of Ethics is available on The IIA’s Web site
or by contacting The IIA’s Customer Service Center. The IIA and
Character Reference
its Board of Regents consider candidate misconduct related to the
CGAP candidates must exhibit high moral and professional certification process to be a serious offense and will immediately
character and must submit a character reference signed by a CGAP, refer cases of misconduct to The IIA’s International Ethics
an individual with another IIA certification, or the candidate’s Committee for action.
supervisor. (Refer to page 9 for form.) Character reference must be
submitted with or directly following the candidate’s application.
Continuing Professional Education
Upon certification, CGAPs will be required to maintain their
Work Experience
knowledge and skills and stay abreast of improvements and current
CGAP candidates must obtain two years of auditing experience in a
developments in the government auditing environment. CGAPs must
government environment (federal, state/provincial, local, quasi-
acquire 40 hours of continuing professional education (CPE) every
governmental area or authority/crown corporation). Work experience
two years and report these hours in compliance with CPE reporting
must be verified by a CGAP, an individual with another IIA certifi-
requirements. To acknowledge the study time required to complete
cation, or the candidate’s supervisor. (Refer to page 11 for form.)
the CGAP exam successfully, the CPE requirement is waived for the
Experience verification should accompany the candidate’s
year the exam is passed and for the subsequent year.
application or may be submitted later when criteria have been met.
However, prompt submission of experience verification will expedite
At the beginning of each year, notifications are sent by e-mail or
processing of the candidate’s certification once the candidate has
mail to all active CGAPs who are scheduled to report in that year.
passed the exam. Candidates may sit for the CGAP exam prior to
CGAPs have the option to electronically submit, fax, or mail CPE
satisfying their experience requirement, but they will not be certified
reporting data. It is important to note that CGAPs are responsible for
until all program requirements have been met.
ensuring that all reported CPE information is correct. More informa-
tion on CPE requirements and reporting is available on The IIA’s
Special Condition for CIAs, CCSAs, or CFSAs
Web site.
Based on previously met requirements, individuals who hold
the CIA designation are assumed to have met the education and
character requirements of the CGAP program. CIAs will only be
required to submit proof of auditing experience in a government
environment in order to meet the eligibility requirements. In addi-
tion, individuals who hold the CCSA or CFSA designations are
assumed to have met the character requirement. CCSAs and CFSAs
will only be required to submit proof of education and auditing
experience in a government environment in order to meet the
eligibility requirements.

2
 About the CGAP Exam
Exam Content
The CGAP exam covers the following domains:
• Standards and Control/Risk Models
(5 percent – 10 percent)
• Government Auditing Practice
(35 percent – 45 percent)
• Government Auditing Methodologies and Skills
(20 percent – 25 percent)
• Government Auditing Environment
(25 percent – 35 percent)
Candidates are advised to review the detailed topic outline,
available on The IIA’s Web site or by contacting The IIA’s Customer
Service Center.
Exam Format
The 125-question exam is offered in paper-and-pencil format and
is available in English. Candidates are allowed three and one-half
hours to complete the exam. Exam questions are all multiple-choice
(objective) with four answer choices, and candidates must select the
single best answer to each question. Some of the exam questions are
included for research purposes only and do not affect the candidate’s
score. These research questions are not identified, so candidates
should answer all questions to the best of their ability. The use of
research questions benefits CGAP candidates by allowing The IIA
to include pre-tested, statistically valid questions in scoring the
CGAP exam.
★
Exam Nondisclosure
The CGAP exam is a nondisclosed examination, which means that
current exam questions and answers will not be published or
divulged. Candidates’ question booklets must be turned in with their
answer sheets at the conclusion of the examination.
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. Refer to the box below
for a sample question.
Studying for the CGAP Exam
A listing of reference materials, including the CGAP Examination
Study Guide, is available on The IIA’s Web site to assist candidates in
preparing for the CGAP exam. Candidates may use the outline of
exam content in conjunction with the study guide or other books on
CGAP exam topics, such as those included on the reference list, to
prepare for the CGAP exam.
CGAP Highest Achievement Award
The IIA presents this performance award to the best examination
paper on the candidate’s first attempt taking the exam. The award is
presented annually.

Sample CGAP Question

Which would be part of the compliance segment of a performance audit?

a) Performance reports comply with reporting guidelines.

b) Laws and regulations significant to the entity are being followed.

c) Activities required by law or policy are being carried out.

d) Laws and regulations significant to the audit objective being followed.

Correct answer: D. This would be part of the compliance segment of a performance audit. Unlike the other answer
choices, this is not a full audit of compliance, but rather it focuses only on compliance with laws and regulations as
they apply to a specific performance audit objective.

www.theiia.org 3
 Registration Information
★ Registration, Fees, and Schedule

Initial Registration and Application
Potential candidates must complete and sign the CGAP Examination
Application Form on page 7 and submit it to The IIA by fax or mail,
along with the appropriate fees by the exam registration deadline.
Proof of degree and a character reference must be submitted with or
directly following the candidate’s application. (Refer to page 9 for a
Character Reference Form.)
Verification of professional experience may accompany the applica-
tion or be submitted later when criteria have been met. (Refer to
page 2 for eligibility requirements and to page 11 for form.) The IIA
will provide a confirmation letter to the candidate upon registration.
Note: The IIA cannot guarantee a candidate’s right to sit for the
examination if all registration procedures are not followed. The
exam fee will be refunded to candidates who are denied
entrance into the CGAP program.
Examination Site Information
Candidates should choose the most convenient location from the
exam site listing on page 10 and enter the appropriate site number on
their application. The IIA makes every attempt to accommodate site
requests. In the event that the requested site is not available, The IIA
will assign candidates to the nearest available site. If the assigned
site is not acceptable and the candidate chooses not to sit for the
exam, the registration and exam fees will be refunded.
Authorization Letter
Approximately three weeks before the exam date, candidates will
receive an authorization letter with a candidate identification num-
ber, the exam site number and address, the date and time to report to
the site, and the time the exam will begin and end. This letter is
needed for admission to the exam site.
Candidates should review the letter for accuracy. Any errors or
questions should be reported to The IIA’s Certification Department
at +1-407-937-1323 or e-mail: certification@theiia.org. When con-
tacting The IIA, please refer to the candidate identification number.
Any candidate who has not received an authorization letter two
weeks before the examination date or who has lost this letter should
contact The IIA immediately.
Reapplication
In order to retake the exam, candidates must reapply by completing
the registration form that accompanies the grade letter or by contact-
ing The IIA’s Customer Service Center at +1-407-937-1111. The
candidate must also pay the appropriate examination fee.

Exam Fees*
The CGAP exam is a prepaid event and all fees are due at the time of registration (or at the time of any modification
to the registration).

CGAP Exam Fees

Registration Fee (nonrefundable; initial registration only) ................................................................................................US $50
Exam Fee ..........................................................................................................................................................................US $175

Deferral/Cancellation/Change Fee
By Registration Deadline (without refund) ..................................................................................................................No charge
By Registration Deadline (with refund) ............................................................................................................................US $25
Between Registration Deadline and Wednesday of the Week Prior to Exam ....................................................................US $25
Beginning Wednesday of Week Before Exam ..................................................................................................................US $175
No-Show Fee ....................................................................................................................................................................US $175
*Fees are subject to change.

4
 CGAP Regular Exam Schedule/Locations
The CGAP exam is offered semi-annually in May and November at IIA affiliate exam sites in the United States and Canada. (Refer to Exam
★
Schedule below.) Candidates interested in taking the CGAP exam in other countries should refer to The IIA’s Web site under “Certification” for the
latest information on globalization of the exam.

Any unused monies will be held in the candidate’s account pending

Exam Fees and Schedule
CGAP Exam Fees
The CGAP exam is a prepaid event and all fees are due at the time
of registration (or at the time of any modification to the registration).
CGAP program fees (in US dollars) are listed in the box on the pre-
vious page.
Fees/Process for Deferrals, Changes,
Cancellations, and No-Shows
Candidates must notify The IIA in writing (via mail, fax, or e-mail)
in order to make modifications to their registration, such as changing
examination sites, deferring to sit for a later examination, cancelling
the registration, or requesting a refund. Payment of any required fees
is due at the time the modification is made, and modifications will
not be accepted if they are not accompanied by appropriate payment.
If written notice is received by the registration deadline (March 31
for May exam and September 30 for November exam) deferrals,
changes, or cancellations may be made at no cost, but a US $25 fee
will be charged for any refunds. If notification is received after the
deadline, a US $25 fee must accompany any request for deferral,
change, cancellation, or refund. Beginning on the Wednesday of the
week before the examination, no changes, deferrals, or refunds will
be allowed, and the full exam fee will be forfeited for all cancella-
tions and no-shows.
further instructions. Monies left in the account after a candidate’s
eligibility period expires are subject to forfeiture.
Note: Grades may be withheld pending payment of any
outstanding fees.
CGAP Special Exam Offerings
The CGAP exam is also offered outside its regular testing dates
of May and November to provide additional opportunities for
convenient testing. The IIA works with IIA affiliates, IIA
conferences, and other associations to hold CGAP Special Exam
Offerings.
Exam pre-registration and payment are required. Refer to The IIA’s
Web site for locations, dates, and specific instructions.
CGAP On-site Testing
The IIA’s CGAP On-site Testing Program provides public sector
organizations the opportunity for on-site testing, along with exam
preparation options. The CGAP exam dates may be scheduled upon
the agency’s request. For more information regarding this offering,
refer to The IIA’s Web site.

CGAP Exam Schedule*

Exam Registration/Application Exam Dates

Deadline
November 2003 September 30 Thursday, November 20

May 2004 March 31 Thursday, May 20

November 2004 September. 30 Thursday, November 18

May 2005 March 31 Thursday, May 19

November 2005 September 30 Thursday, November 17

Examination times for dates indicated:

1:30–5:00 p.m. (13:30–17:00)
*Dates are subject to change.

www.theiia.org 5
 Admission to the Examination
★ Exam Administration
To be admitted to the exam site, a candidate must have:
• An authorization letter.
• A valid photo identification.
Items Allowed at the
Examination Site
A nonprogrammable six-function calculator with only addition,
subtraction, multiplication, division, square root, and percentage
functions can be used during the examination. Calculators with
additional functions (other than numerical memory) will not be
allowed. Candidates must supply their own pencils and calculators.
No other items, paper, food, or drinks are allowed at the
examination site.
Concerns Regarding Questions
Candidates who have concerns regarding exam questions
or the testing experience should submit their comments by fax:
+1-407-937-1313 or by e-mail: certification@theiia.org. These
comments must be received within 96 hours of completion of the
exam so that they will be available to the Board of Regents for
review before grading begins. Comments on exam questions must
identify the general content of the question and briefly outline any
perceived flaw. Candidate input will be gratefully acknowledged and
considered in the evaluation of the exam and testing program.
Examination Grading Process
The Board of Regents and Certification Department staff strive to
maintain fairness and consistency in grading the CGAP exam. Exam
papers are graded using an optical scanner, and any irregularities
are researched. In addition, the grading process includes both a pre-
exam review of the suggested responses and a post-exam review of
the statistical performance of exam questions. Based on this review,
appropriate scoring modifications may be made to compensate for
seriously flawed questions, and adjustments may be made to the
grading scale for exams that are more difficult than expected.
6
Passing Score
Statistical information from pre-tested questions is used to maintain
comparable difficulty among versions of the CGAP exam. Because
the exact number of questions required to pass the exam may be
adjusted slightly from one exam 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 CGAP exam. (A scaled score of 600 would
be the equivalent of achieving 75 percent correct on an exam of
appropriate difficulty.)
Examination Results
Grades will be mailed by June 15 for May exams and by December
15 for November exams. Requests for copies of grade letters will
not be processed until two weeks after grade release. Access to
grade information is limited to the Certification Department, and
actual grades cannot be released by telephone. Certificates will be
mailed directly to the local IIA affiliate for presentation to success-
ful candidates.
Requests for Regrading
Given the review process outlined above, changes to candidates’
scores are not possible after grades are released. Regrades are not
available.
Eligibility Period
The IIA’s approval of a candidate’s CGAP application and eligibility
allows the candidate to participate in the CGAP program.
Candidates have an initial eligibility period of two years from the
first exam after their registration is approved. In addition, each time
a candidate sits for the exam, the eligibility period is extended two
years from the date of the last exam taken. A candidate’s eligibility
expires only if the candidate does not take the exam within any two-
year period. If a candidate’s eligibility period expires, the candidate
must submit a new CGAP Exam Application Form, pay all appropri-
ate fees (including the initial registration fee) and re-submit all other
documentation in order to re-enter the CGAP program.
NAME: ________________________________________________
Examination Application Form
__________________________________________________ __________________
★
Last Name First Name Middle Name or Initial

Prefix (Mr., Mrs., Ms.): ________________ Suffix (Jr., Sr., III, other): ____________ Nickname: ______________________________________
■ Check this box if you would like to receive your confirmation and site
IIA Membership/Customer Information:
authorization for this registration at the e-mail address you provided below
■ Yes ID#: __________________________________________________ instead of by regular mail. (This option will not apply for exam results.)
■ No. Please send IIA membership information. If you indicate below that The IIA does not have permission to use your
e-mail address for general IIA communications, you may still choose to
Title: __________________________________________ receive your CGAP candidate information by e-mail here.
Organization: ____________________________________________________________________________________________________________________________________
Business Address: ________________________________________________________________________________________________________________________________
City: ______________________________________________________ State/Province: __________________ Country: ________ ZIP/Postal Code: __________
Business Phone:__________________________________ Fax: ______________________________________ E-mail: __________________________________
Job Code (see listing on page 8): __________________________________________ Industry Code (see listing on page 8): ______________________________________
Home Address: ____________________________________________________________________________________________________________________
City: ______________________________________________________ State/Province: __________________ Country: __________ ZIP/Postal Code: ________
Home Phone: ________________________________________ Send All IIA Mail To: ■ Home ■ Office
Date of Birth: ____________________________________ Gender: ■ Male ■ Female Mother’s Maiden Name: ______________________________
IIA Affiliate (Chapter/Institute) (see listing on page 12):
Affiliate Code: ________________ City: __________________________ State/Province: __________________________ Country: ____________________________
Examination Site (see listing on page 10):
Code: ______________________ City: __________________________ State/Province: __________________________ Country: ________________________

Examination Date for which you are applying: Special Conditions: Certification:
■ May ■ November Year: ________________ ■ Check here if you need accommodations for By completing and submitting this form, I certify that
a special condition (such as a disability). Include I have read and will abide by the provisions of The
Special Offering: ____________________________
a separate letter stating what type of accommodations IIA’s Code of Ethics, and accept all conditions of the
Country in Which You are Based: you require. CGAP program.
__________________________________________ Signature: ______________________________________
Other Information:
Date: __________________________________________
Education: ■ Check here if you have ever been convicted of a
Highest degree attained: ______________________ felony. ■ Check here if you do not want your name
Year awarded: ______________________________ included on mailing lists other than IIA mailings.
Total Fee Enclosed:
(Copy of degree or transcripts must be submitted with or directly ■ Check here if you do not want your e-mail address
following application.) Application will not be processed without appropriate payment. Prices used for general IIA communications.
are subject to change.
Certifications Attained: Please submit application along with evidence
(Check as many as appropriate.) Registration Fee ■ US $50 ■ Waived (See page 1) of completion of the eligibility requirements of
Exam Fee ■ US $175 the CGAP program. (Refer to page 2 for details.)
■ CIA
■ CCSA If paying by wire transfer, add US $15. ________ Must be submitted with or directly following
■ CFSA application:
In Canada, add GST/HST (see page 10). ________ • Proof of education
■ CPA Country: ____________________________
If paying by check drawn on bank outside the • Character reference
■ CA Country: ____________________________
United States and Canada, add US $30. ________
■ CMA (US) May accompany application or be sent later:
■ CMA (Canada) TOTAL ________________ • Work experience verification
■ CGA GST # R124590001
■ CISA U.S. Federal ID#: 13-5532538 Please mail or fax application, payment and
■ Other: __________________________________ Wire Transfers: other required documents to:
Account #:1330059799; Routing #:063100277
Years of Government Auditing Experience: ____
■ Check or money order enclosed. The Institute of Internal Auditors
Number of Employees in Your Organization:
■ Charge to my: P.O. Box 281196
■ Less than 1,000 ■ VISA ■ MasterCard ■ American Express Atlanta, GA 30384-1196 U.S.A.
■ 1,001-5,000
Card Number: ______________________________ FAX: +1-407-937-1101
■ 5,001-10,000
■ Over 10,000 Expiration Date: ____________________________ If mailing by express mail, send to:
Signature:__________________________________ The IIA, 247 Maitland Avenue
Altamonte Springs, FL 32701-4201 U.S.A.

www.theiia.org 7
 Job Codes
★ Job and Industry Codes

200 Chief Audit Executive — I am the most senior auditing officer for the organization with ultimate responsibility for the entire internal auditing function.
210 Director of Audit — I am the chief auditor authorized to direct a broad, comprehensive program of internal auditing within my organization.
220 Audit Manager — I administer the internal auditing activity of an assigned location within the general guidelines provided by the director of auditing.
230 Audit Staff — I conduct, or assist in conducting, reviews of assigned organizational and functional activities.
245 IT Audit Director — I am the head of the IT auditing activity within my organization.
250 IT Audit Manager — I administer the IT auditing activity of an assigned location within the general guidelines provided by the director of IT auditing.
260 IT Audit Staff — I conduct, or assist in conducting, reviews of assigned organizational and functional activities related to IT auditing.
275 Audit Services Contractor — I offer internal audit services on a contracted basis.
280 External Public Accountant — I am a practicing public accountant, chartered accountant, etc.
300 Corporate Management — I am a corporate officer, CFO, CIO, or CEO (and do not qualify under another job code above).
310 Educator — I am principally employed as an educator at a college or university (Ph.D., DBA, EdD, etc.).
320 Student — I am pursuing a degree program at a college or university (including doctoral candidates) on a full-time basis.
330 Retired — I am retired from active employment (otherwise refer to another job code).
340 Audit Committee Member — I am an audit committee member of a corporate board of directors (and do not qualify under another job code above).
350 Management Consultant — I am primarily an independent consultant with an interest in internal auditing (otherwise refer to another job code).
360 Other — Specify title or job description.

Industry Codes
Government 3400 Fabricated metal products (including 6040 Thrift and savings & loan organizations
9100 Federal/national government nonelectric machinery) 6100 Credit unions
9200 State/provincial government 3500 Industrial and commercial machinery 6130 Other credit agencies
9300 Local government 3510 Aerospace 6200 Security and commodity services
9400 International government 3520 Computers and related devices, equipment 6300 Insurance carriers, agents, services
3600 Electric machinery, electronic equipment 6500 Real estate services
Agriculture, Forestry, and Fisheries and supplies 6700 Holding/investment companies
0100 Agricultural, forestry, fisheries, 3700 Transportation equipment
production/services 3800 Scientific, photographic, medical goods Services
3900 Miscellaneous manufacturing 7000 Hotels/lodging services
Mining 7200 Personal/social services
1000 Mining Transportation, Communications, 7300 Contracted Audit Services
1300 Oil and gas extraction and Utility Services 7310 Management consultants
4000 Land transportation 7320 Information technology services
Contract Construction 4400 Water transportation 7330 Executive placement services
1500 Construction 4500 Air transportation 7500 Repair services
4700 Other transportation services 7600 Gaming/lottery
Manufacturing 4800 Communication services 7800 Motion pictures/amusement
2000 Food/kindred products 4810 Telecommunications and recreational services
2100 Tobacco manufacturers 4900 Electric/gas/sanitary services 8000 Health services
2200 Textile mill products/apparel 4910 Gas services 8100 Legal services
2400 Lumber/wood products 4920 Gas and electric services 8200 Educational services
(including furniture/fixtures) 4930 Sanitary services 8600 Membership organizations
2600 Paper and allied products 8900 Public accounting/accounting/
(including printing/publishing) Wholesale and Retail Trade bookkeeping services
2800 Chemicals 5000 Wholesale trade 8910 Miscellaneous services
2830 Drugs and research 5300 Retail trade
2840 Petroleum refining and related industries 5800 Eating and drinking places Nonclassifiable
3010 Rubber and plastic products 9900 Nonclassifiable establishments
3100 Leather, stone, and glass products Financial, Insurance, and Real Estate
3300 Primary metal industries 6000 Banking and financial institutions
6030 Nonbanking services (e.g., leasing)

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 Character Reference Form for Candidate ★
This form or a photocopy of this form should be used in providing a character reference for a CGAP candidate. The following
information should be completed and verified by a CGAP, an individual with another IIA certification, or the candidate's supervisor.

CANDIDATE NAME (PLEASE PRINT):

Last Name: __________________________________________ First Name:______________________________ Middle Initial: __________

Candidate's Organization: ____________________________________________________________________________________________

NOTE TO RECOMMENDER:
The above-named individual has applied to sit for the CGAP (Certified Government Auditing Professional) examination. In considering the
candidate’s qualifications for the CGAP designation, we require an evaluation by a CGAP, an individual with another IIA certification, or
the candidate’s supervisor. The basis for this evaluation is the Code of Ethics established by The Institute of Internal Auditors. Please read the
Code of Ethics and then complete this form. (The Code of Ethics is available on The IIA’s Web site, www.theiia.org, or by contacting The IIA’s
Customer Service Center at +1-407-937-1111.)

RECOMMENDER'S AUTHORITY:

I am (check all that apply):

■ A CGAP® (Certified Government Auditing Professional®).

■ A CIA® (Certified Internal Auditor®).

■ A CCSA® (Certification in Control Self-Assessment®).

■ A CFSA™ (Certified Financial Services Auditor™).

■ The candidate's supervisor (current or prior).

STATEMENT OF CHARACTER REFERENCE:

In my opinion, (candidate's name) ____________________________________________ meets the qualifications set forth by the Code

of Ethics established by The Institute of Internal Auditors.

Recommender's Signature: ____________________________________________________ Date:__________________________________

INFORMATION ABOUT RECOMMENDER:

Name (Please print): ________________________________________________________________________________________________

Title/Position: ________________________________________________________________________________________________________

Organization: ______________________________________________________________________________________________________

Address: ____________________________________________________________________________________________________________

________________________________________________________________________________________________________________________________

Business Phone: ____________________________________________________________________________________________________

Fax: ________________________________________________________________________________________________________________

E-mail: ______________________________________________________________________________________________________________

www.theiia.org 9
 CANADA
Alberta
★ Pensacola
Tallahassee
Tampa
Exam Sites
156
103
089
Nevada
Las Vegas
Reno
122
157
Texas
Austin
Dallas
159
030
Calgary* 072
Edinburg 504
Edmonton* 092 Georgia New Hampshire
Fort Worth 055
Fort McMurray* 700 Atlanta 029 Manchester 183
Houston 023
Columbus 161
British Columbia New Jersey San Antonio 076
Vancouver* 026 Hawaii Atlantic City 166
Utah
Honolulu 098 Edison 043
Manitoba Salt Lake City 045
Princeton 230
Winnipeg* 033 Idaho
Vermont
Boise 102 New Mexico
New Brunswick Burlington 151
Albuquerque 135
Fredericton** 901 Illinois
Virginia
Bloomington 073 New York
Newfoundland Northern Virginia 209
Chicago 003 Albany 087
St. John’s** 227 Richmond 037
Springfield 145 Buffalo 024
Roanoke 175
Northwest Territories Long Island 241
Indiana Virginia Beach 093
Yellowknife* 801 New York City 001
Fort Wayne 083
Rochester 020 Washington
Nova Scotia Indianapolis 031
Syracuse 058 Mid Columbia 255
Halifax** 126 Seattle 034
Iowa
North Carolina
Ontario Des Moines 096 Spokane 138
Charlotte 091
Ottawa* 094 Greensboro 116 West Virginia
Kansas
Toronto* 008 Jacksonville 996 Charleston 193
Kansas City 048
Quebec Pittsburg 648 Raleigh-Durham 113
Wisconsin
Montréal* 010 Topeka 242
North Dakota Madison 189
Quebec City* 127 Wichita 142
Bismarck 237 Milwaukee 019
Saskatchewan Kentucky Central Wisconsin 167
Ohio
Regina* 172 Lexington 206
Cincinnati 028 Wyoming
Louisville 017
UNITED STATES Cleveland 007 Cheyenne 240
Louisiana Columbus 038
Alabama UNITED STATES
Baton Rouge 121 Dayton 006
Birmingham 056 TERRITORIES/
New Orleans 035 Toledo 046
Montgomery 202 COMMONWEALTH
Shreveport 054
Oklahoma
Alaska Guam
Maine Oklahoma City 036
Anchorage 147 Agana 995
Portland/Augusta 111 Tulsa 018
Arizona Okinawa
Maryland Oregon
Phoenix 080 Okinawa/Camp Butler 807
Baltimore 022 Portland 049
Arkansas Puerto Rico
Massachusetts Pennsylvania
Fayetteville 234 San Juan 109
Boston 013 Allentown 144
Little Rock 107 Lancaster 088
Michigan Philadelphia 005
California Detroit 002 NOTE: Candidates interested in
Pittsburgh 011
Los Angeles 004 W. Michigan 125 taking the CGAP exam outside the
Orange County 082 Lansing 163 Rhode Island United States and Canada should
Sacramento 066 Providence 160 refer to The IIA’s Web site under
San Diego 052 Minnesota
Certification/CGAP/Registration for
San Francisco 009 Lake Superior/Duluth 239 South Carolina
the latest information on globaliza-
Santa Barbara 705 Minneapolis 016 Charleston 194
tion of the exam.
Columbia 108
Colorado Mississippi Greenville 148
Denver 070 Jackson 134
South Dakota * Candidates choosing this exam site
Connecticut Missouri Sioux Falls 168 must pay Canadian GST tax (7%) on
Hartford 051 Jefferson City 233
exam fees.
St. Louis 015 Tennessee
District of Columbia Chattanooga 177
Washington 027 Montana **Candidates choosing this exam
Johnson City 162
Helena 712 site must pay Canadian HST tax
Knoxville 085
Florida (15%) on exam fees.
Nebraska Memphis 106
Jacksonville 099
Omaha 053 Nashville 119
Miami 012
Orlando 090
Palm Beach County 217

10
 Work Experience Verification Form for Candidate ★
This form or a photocopy of this form should be used to verify attainment of two years of auditing experience in a government
environment (federal, state/provincial, local, quasi-governmental areas or authority/crown corporation) by a CGAP candidate. The
following information should be completed and verified by a CGAP, an individual with another IIA certification, or the candidate's
supervisor.

CANDIDATE’S NAME (PLEASE PRINT):

Last Name: ______________________________________________ First Name: ________________________________ Middle Initial:______________

Candidate's Organization: ________________________________________________________________________________________________________

VERIFIER'S AUTHORITY:
I am (check all that apply):
■ A CGAP® (Certified Government Auditing Professional®).
■ A CIA® (Certified Internal Auditor®).
■ A CCSA® (Certification in Control Self-Assessment®).
■ A CFSA™ (Certified Financial Services Auditor™).
■ The candidate's supervisor (current or prior).
■ Other (explain): ____________________________________________________________________________________________________

STATEMENT OF VERIFICATION:
I verify that (candidate's name) ____________________________________________________________________________________________________
has completed at least two years of auditing experience in a government environment, as described below.

Verifier’s Signature: __________________________________________________________________ Date: ________________________________________

CANDIDATE'S EXPERIENCE:
The following information about the candidate should be listed in chronological order, with the most recent position listed first. Please list
the candidate's job title, dates employed, and a brief description of the candidate's duties and responsibilities. If teaching experience is
being verified, list course titles, dates, and description of courses. (Two years of teaching experience in a government audit-related topic
will be accepted as the equivalent of one year of work experience.)
Title: ______________________________________________________________________________________________________________________________
Dates: From ________________________________________________________ to ____________________________________________________________
Description of Duties: ______________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
Title: ______________________________________________________________________________________________________________________________
Dates: From ________________________________________________________ to __________________________________________________________
Description of Duties: ____________________________________________________________________________________________________________
INFORMATION ABOUT VERIFIER:
Name (Please Print): ______________________________________________________________________________________________________________
Title/Position: ______________________________________________________________________________________________________________________
Organization: ____________________________________________________________________________________________________________________
Address: __________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
Business Phone: __________________________________________________________________________________________________________________
Fax: ______________________________________________________________________________________________________________________________
E-mail: ____________________________________________________________________________________________________________________________

www.theiia.org 11
 ALGERIA
ARGENTINA
AUSTRALIA
273
249
212
★
MALAYSIA
MALI
MEXICO
IIA Affiliates
133
318
204
Miami
North Central Florida
Northeast Florida (Jacksonville)
Northwest Florida (Pensacola)
012
315
099
156
New York
Albany
Central New York (Syracuse)
Long Island
087
058
241
AUSTRIA 271 MOROCCO 252 Palm Beach County 217 New York 001
AZERBAIJAN 296 NAIROBI 314 Southwest Florida (Fort Myers) 226 Rochester 020
BAHAMAS 247 NETHERLANDS 287 Tallahassee 103 Westchester-Fairfield 086
(White Plains)
BARBADOS 298 NEW ZEALAND 215 Georgia Western New York (Buffalo) 024
BELGIUM 205 NICARAGUA 266 Atlanta 029
Coastal Georgia 236 North Carolina
BERMUDA 316 NIGERIA 317 Columbus 161 Charlotte Area 091
BOLIVIA NORWAY 199 Raleigh-Durham 113
Hawaii 098 Triad (Greensboro) 116
La Paz 229 PAKISTAN
Sucre 277 Idaho North Dakota
Islamabad 313 Boise 102
BOTSWANA 285 Karachi 274 Central NoDak 237
Pakistan 231 Illinois Ohio
BRAZIL 223 Central Illinois 073
CAMEROON 308 PANAMA 171 Central Ohio (Columbus) 038
(Peoria, Bloomington) Cincinnati 028
CANADA PERU 256 Chicago 003 Dayton 006
Alberta PHILIPPINES 025 Chicago-West 210 Northeast Ohio 007
Calgary 072 POLAND Northwest Metro Chicago 197 (Akron, Canton, Cleveland)
Edmonton 092 Polska 283 Springfield 145 Toledo 046
British Columbia PORTUGAL 253 Indiana Oklahoma
Vancouver 026 Fort Wayne 083 Oklahoma City 036
RUSSIA Indianapolis 245
Manitoba Moscow 301 Tulsa 018
Michiana (South Bend) 095
Winnipeg 033 SAUDI ARABIA Tri-State (Evansville) 311 Oregon
Newfoundland Dhahran 190 Portland 049
Iowa Salem 291
Newfoundland & Labrador 227 Riyadh 294 Central Iowa (Des Moines) 096
Nova Scotia SENEGAL 272 Heartland - Iowa 260 Pennsylvania
Maritime 126 Quad Cities (Davenport) 243 Central Penn (Lancaster) 088
(Nova Scotia, New Brunswick SINGAPORE 129
Lehigh Valley (Allentown) 144
and Prince Edward Island) SLOVENIA 302 Kansas Northeastern Pennsylvania 185
SOUTH AFRICA 081 Kansas City 048 (Scranton)
Ontario Topeka 242
Ottawa 094 SPAIN 200 Philadelphia 005
Wichita 142 Pittsburgh 011
Toronto 008 SWEDEN 042 Kentucky Puerto Rico
Quebec SWITZERLAND 280 Central Kentucky (Lexington) 206
Montreal 010 Puerto Rico (San Juan) 109
CHINESE TAIWAN 258 Louisville (Frankfort) 017
Quebec City 127 South Central Kentucky 119 Rhode Island
Saskatchewan THAILAND 288 Ocean State 160
Louisiana
Saskatchewan (Regina) 172 TRINIDAD & TOBAGO 224 Ark-La-Tex (Shreveport) 054 South Carolina
CHILE 275 TUNISIA 250 Baton Rouge 121 Coastal Carolina (Charleston) 194
CHINA 219 TURKEY 279 Monroe 225 Palmetto (Columbia) 108
New Orleans 035 Western Carolinas 148
COLOMBIA UKRAINE 309 (Greenville)
Bogota 123 UNITED ARAB EMIRATES Maine
Downeast Maine (Portland) 111 South Dakota
COSTA RICA 264 Dubai 267 Sioux Falls 168
Northeast Assoc./Downeast Maine 111
CURACAO 304 UNITED KINGDOM & IRELAND 021 (Bangor) Tennessee
CYPRUS 293 UNITED STATES Maryland Chattanooga Area 177
CZECH REPUBLIC 269 Alabama Baltimore 022 East Tennessee (Knoxville) 085
Birmingham 056 Memphis 106
DENMARK 039 Massachusetts Nashville 119
Mobile 207 Greater Boston 013
DOMINICAN REPUBLIC 262 Montgomery 202 Texas
Southern New England 051
ECUADOR 195 North Alabama (Huntsville) 114 (Springfield) Ark-La-Tex 054
EGYPT Alaska 147 Austin 159
Michigan Dallas 030
Cairo 312 Arizona Detroit 002
EL SALVADOR 221 Phoenix 080 El Paso 152
Lansing 163 Fort Worth 055
ESTONIA 300 Tucson 112 Michiana (Benton Harbor) 095 Houston 023
ETHIOPIA 270 Arkansas Western Michigan 125 San Antonio 076
Ark-La-Tex 054 (Grand Rapids)
FIJI 289 Utah
Central Arkansas (Little Rock) 107 Minnesota
FINLAND 040 North Arkansas 234 Salt Lake City (Provo) 045
Lake Superior (Duluth) 239
FRANCE 084 California Twin Cities 016 Vermont
GERMANY 268 Beach Cities (Torrance) 188 (St. Paul, Minneapolis) Green Mountain (Montpelier) 151
GHANA 265 Inland Empire (San Bernardino) 257 Mississippi Virginia
Los Angeles 004 Central Virginia (Richmond) 037
GREECE 286 Central Mississippi (Jackson) 134 Northern Virginia (McLean) 209
Northern California – East Bay 216 Mississippi Gulf Coast (Biloxi) 281
GUAM Orange County 082 Southwest Virginia (Roanoke) 175
U.S. Pacific (Okinawa) 276 Sacramento 066 Missouri Tidewater (Norfolk) 093
HONDURAS 305 San Diego 052 Central Missouri 233 Triad (Southern Virginia) 116
San Fernando Valley 181 (Jefferson City) Tri-Cities (Big Stone Gap) 085
HONG KONG, CHINA 165 Kansas City 048
San Francisco 009 Washington
HUNGARY 251 San Gabriel Valley 208 Ozarks (Springfield) 232 Mid- Columbia (Richland) 255
INDIA 186 San Jose 079 St. Louis 015 Nisqually (Tacoma) 176
INDONESIA 228 (San Carlos, Santa Cruz, Santa Clara) Nebraska Puget Sound (Seattle) 034
ISRAEL 068 Colorado Ak-Sar-Ben (Lincoln, Omaha) 053 Spokane 138
ITALY 104 Denver 070 Nevada Wisconsin
Connecticut Las Vegas 122 Fox Valley/Central Wisconsin 167
JAMAICA 191 Northern Nevada (Reno) 157 (Stevens Point)
Southern New England 051
JAPAN 060 (Hartford) New Hampshire Madison 189
JORDAN 307 Westchester-Fairfield 086 Granite State (Manchester) 183 Milwaukee 019
KOREA, REPUBLIC OF 218 (Greenwich, Stamford) New Jersey Wyoming
KYRGYZSTAN 310 Delaware Atlantic City 166 Rocky Mountain Cheyenne 240
Philadelphia (Wilmington) 005 Central Jersey (Trenton) 230 URUGUAY 263
LATVIA 297 North Jersey 043
LEBANON 306 District of Columbia VENEZUELA
(Newark, West Caldwell, Hackensack) Caracas 290
LITHUANIA 303 Washington, DC 027
New Mexico ZAMBIA 292
LUXEMBOURG 278 Florida Albuquerque 135
Central Florida (Orlando) 090 Santa Fe 201 ZIMBABWE 222
MALAWI 295 Florida West Coast (Tampa) 089

12
 ★
About The IIA
Established in 1941, The Institute of Internal Auditors (IIA) is an international professional association with world headquarters in Altamonte
Springs, Florida. The IIA has nearly 85,000 members in internal auditing, governance, internal control, IT audit, education, and security. With rep-
resentation from more than 100 countries, The Institute is the recognized global authority on internal auditing and the profession's acknowledged
leader in certification, education, research, and technological guidance worldwide.

About the Certified Internal Auditor® (CIA®)

In addition to the Certified Government Auditing Professional (CGAP) described in this program guide, The IIA also sponsors the flagship
Certified Internal Auditor (CIA) program. Considered “The Global Mark of Excellence in Internal Auditing,” the CIA is the only internationally
accepted designation for internal auditors. By demonstrating their knowledge of the business environment and their ability to assess the risks and
controls that affect that environment, CIAs have earned the manager's best credential.

About the Certification in Control Self-Assessment® (CCSA®)

The Certification in Control Self-Assessment (CCSA) is the specialty certification for practitioners of control self-assessment (CSA), offered glob-
ally by The Institute of Internal Auditors. The exam probes candidates’ knowledge of CSA fundamentals, process, and integration. In addition, it
tests candidates’ understanding of important related topics such as risks, controls, and business objectives.

About the Certified Financial Services Auditor™ (CFSA™)

The Certified Financial Services Auditor (CFSA) is The IIA’s newest specialty certification designed for financial services auditors. Individuals
earning the CFSA designation have demonstrated comprehensive knowledge of financial services auditing practices and methodologies.

For more information on The IIA or any of its programs, products, or services, visit The IIA's Web site: www.theiia.org
or contact The IIA's Customer Service Center: E-mail: custserv@theiia.org, Fax:+1-407-937-1101, or Tel: +1-407-937-1111.

www.theiia.org 13
Reach for the star . . .

Make a stellar decision.

Earn your CGAP designation —
the leading certification for
government auditors at all levels.

This Star is Well Within Your Reach.

247 Maitland Avenue

Altamonte Springs, Florida 32701-4201 U.S.A.
Tel: +1-407-937-1100 • Fax: +1-407-937-1101 7/03095 – MER/MF
E-mail: custserv@theiia.org • Online: www.theiia.org Printed in the U.S.A.