CGAP Actual Questions : Download 100% Free CGAP exam Dumps
Exam Number : CGAP
Exam Name : Certified Government Auditing Professional (IIA-CGAP)
Vendor Name : Financial
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Certified Government Auditing Professional® (CGAP®) Exam Syllabus
The CGAP exam includes 115 multiple-choice questions, covers four domains, and requires a completion time of two hours and fifty-five minutes. The exam includes questions on International Organization of Supreme Audit Institutions (INTOSAI) Government Auditing Standards. Candidates who registered to take the exam in the United States will receive a local version of the exam with questions on U.S. Generally Accepted Government Auditing Standards (GAGAS/Yellow Book).
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.
Standards tested on the CGAP exam:
The IIA's International Professional Practices Framework (IPPF) (P) (Includes the Code of Ethics, International Standards for the Professional Practice of Internal Auditing (Standards), Practice Advisories, and Development and Practice Aids)
INTOSAI Standards and Code of Ethics (A)
Additional standards tested on the CGAP exam for candidates taking the exam in the United States:
Generally Accepted Government Auditing Standards (GAGAS/Yellow Book) (P)
Exam Non-disclosure
The CGAP exam is a non-disclosed examination, which means that current exam questions and answers will not be published or divulged.
NOTE: Exam topics and/or format are subject to change as approved by The IIA's Professional Certification Board (PCB).
CGAP Exam Domains
The CGAP exam core content covers four domains:
Domain I: Standards, Governance, and Risk/Control Frameworks (10-20 percent)
Domain II: Government Auditing Practice (35-45 percent)
Domain III: Government Auditing Skills and Techniques (20-25 percent)
Domain IV: Government Auditing Environment (20-25 percent)
Certified Government Auditing Professional® (CGAP®) Exam Syllabus — Domain I
Standards, Governance, and Risk/Control Frameworks (10-20%)
(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.
A. Standards
Role of a comprehensive set of auditing/evaluation standards (A)
Application of appropriate standards in all assignments (P)
Role and impact of other auditing standards (standards of public accounting bodies, quality assurance bodies, etc.) and their relationship with the above standards (A)
B. Governance
Governance in the public sector (e.g., audit committee, code of conduct, open government, public scrutiny, equity, accountability) (P)
Role of audit within the governance structure (P)
C. Risk/Control Frameworks (e.g., COSO, CoCo)
Role of frameworks (A)
Elements of a risk/control framework (P)
Application of frameworks (P)
D. IIA Code of Ethics (P)
Certified Government Auditing Professional® (CGAP®) Exam Syllabus — Domain II
Government Auditing Practice (35-45%)
(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.
A. Management of the Audit Function
Need for a formal document of purpose, authority, and responsibility (P)
Policies and procedures (A)
Quality assurance (A)
Planning (A)
Staffing (A)
Marketing the audit function (A)
Mission/role/outcome of audit function within government (A)
B. Types of Audit Services
Audits of compliance (P)
Audits of performance/value-for-money/operations (e.g., economy, efficiency, effectiveness) (P)
Audits of financial statements (A)
Audits of financial systems (P)
Audits of information and related technology (P)
Consulting/assistance services (e.g., non-audit advisory services) (A)
Integrity services (e.g., Fraud, Waste, and Abuse) (P)
C. Processes for Delivery of Audit Services
Management of individual projects (P)
Planning (The role of laws, regulations, rules, and ordinances in your planning process should be considered in the planning process) (P)
Risk and control exam practices (P)
Performing the engagement (P)
Communicating results (P)
Monitoring results (follow-up) (P)
Certified Government Auditing Professional® (CGAP®) Exam Syllabus — Domain III
Government Auditing Skills and Techniques (20-25%)
(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.
A. Management Concepts and Techniques (A)
B. Performance Measurement (P)
C. Program Evaluation (A)
D. Quantitative Methods (e.g., statistical methods and analytical review) (P)
E. Qualitative Methods (e.g., questionnaires, interviews, and flow charts) (P)
F. Methods for the Identification and Investigation of Integrity Violations (P)
G. Research/Data Collection Techniques (P)
H. Analytical Skills (e.g., distinguish between significant and insignificant information) (P)
Certified Government Auditing Professional® (CGAP®) Exam Syllabus — Domain IV
Government Auditing Environment (20-25%)
(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.
A. Performance Management (P)
B. Financial Management
Unique requirements in accounting for and reporting on government financial operations (P)
Principles of taxation and revenue generation (P)
Unique aspects of governmental budgeting (e.g., encumbrances, earmarking) (P)
Government accounting (e.g., fund accounting, resource accounting) (P)
Legal restrictions on sources and uses of funds (e.g., voted funds, conditional grants, revenues) (A)
Investment restrictions for public funds (A)
Activity-based costing/cost-allocation (A)
C. Implications of Various Service Delivery Methods
Direct delivery by government employees (P)
Grants (P)
Contracts (P)
Joint Ventures/Partnerships/Authorities/Special Operating Agencies/Quasi-governmental (A)
Privatization (A)
D. Implications of Delivering Services to Citizens
Due process rights of clients/citizens (P)
Confidentiality/privacy/rights of clients/citizens (P)
Issues arising from the methods of funding/delivering services (condition that client receiving service may not be party paying for the services; ability-to-pay principle; user pay; eligibility requirements; limitations on services available; entitlements; etc.) (A)
Reality of conflicting missions (e.g., satisfy both developers and environmentalists, keep families together and kids safe) (A)
Issues associated with at-risk populations (e.g., multiple, interacting causes and conditions; difficulty of measuring prevention) (A)
E. Unique Characteristics of Human Resources Management (A)
F. Unique Purchasing and Procurement Requirements (P)
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LGBTQ+ ebook to personal finance 2023 | Killexams.com Resources © Wut_Moppie/Shutterstock LGBTQ+ book to personal finance 2023
As we celebrate delight Month, it’s vital to admire the LGBTQ+ group’s successes whereas additionally raising consciousness for the alterations which are still crucial. CONSTELLATION manufacturers, INC. LGBTQ+ americans have made tremendous strides towards equality when you consider that the 1969 Stonewall Riots that birthed the up to date LGBTQ+ rights movement and annual satisfaction celebrations. however inequities still exist — particularly in own finance. reviews display that LGBTQ+ adults are, on usual, behind different american citizens when it involves retirement mark downs, debt and different measures of financial neatly-being. in this book, we’ll address the monetary disparities that exist and highlight resources that may assist. Key LGBTQ+ finance informationgreenback Bankrate insights For decades, LGBTQ+ americans have ridden the societal u.s.a.and downs of legislation that influences their funds. here are one of the vital highlights and lowlights: personal finance isn’t well-nigh profits; it touches nearly each point of how we reside. as an instance, LGBTQ+ american citizens are, on typical, less insured, more in debt and have less in discount rates. Given the information aspects explored below, it’s no ask yourself that a 2022 survey co-sponsored with the aid of Debt Free Guys, an LGBTQ+ fiscal blog, and The Motley fool discovered that two-thirds of LGBTQ+ american citizens suffer high monetary stress daily. In certain, one of the crucial properly monetary concerns of LGBTQ+ adults — as identified by using a Bankrate/Suzy survey — consist of navigating inflation and high costs of dwelling, saving for retirement, low wages and a usual lack of money, paying off debt, excessive healthcare prices and paying taxes. salary and mark downs for LGBTQ+ americansThe profits hole is precise for many LGBTQ+ people, and intersectionality commonly deepens the divide. In some cases, the information is respectable. records from the U.S. Census Bureau discovered that same-intercourse married couples had a more robust median household salary ($107,200) in comparison to contrary-intercourse married couples ($ninety six,930). information from The Motley fool and Debt Free Guys also sees excessive revenue for LGBTQ+ american citizens, with annual income of $one hundred,000 being most generally said. youngsters, their survey discovered that LGBTQ+ are much less likely to report this degree of revenue than all american citizens at enormous. Annual profits LGBTQ+ americans All americans source: The Motley idiot and Debt Free Guys April 2022 LGBTQ+ price range Survey $25,000 or much less 14% 18% $25,001 to $50,000 19% 21% $50,001 to $75,000 23% 17% $75,001 to $one hundred,000 18% 13% $one hundred,000 or extra 26% 31%other sources file profits discrepancies that fashion in the opposite path — specifically within the case of lower-income people. as an example, in a survey with the aid of family unit Equality, 29 p.c of all LGBTQ+ respondents suggested annual household incomes beneath $25,000, in comparison to 22 percent of non-LGBTQ+ respondents. One aspect that may be contributing to these figures is the wage gap skilled through LGBTQ+ laborers, who earn about 90 cents for each $1 earned by a typical American worker, in accordance with the HRC basis. particular person ethnic and racial minority companies are suffering from this wage hole in different ways. compared to $1 earned via a standard employee: Male worker's in the LGBTQ+ community earn about 4 percent less than the average employee, in keeping with the HRC basis evaluation. For feminine workers within the LGBTQ+ community, there’s a 13 % shortfall. LGBTQ+ people additionally tend to have much less in discount rates. in line with the identical evaluation by means of the HRC foundation, a smaller percent of LGBTQ+ americans have $10,000 or extra in discount rates than their non-LGBTQ+ counterparts. “outdated research has discovered that LGBTQ+ adults in the u.s., on regular, fare worse economically than their straight and cisgender counterparts,” the HRC groundwork declared in releasing its findings about pay. credit score cards and debt for LGBTQ+ americansThe financial worries of LGBTQ+ american citizens are aggravated via the credit card debt that they raise. The Motley fool and Debt Free Guys survey discovered that 56 p.c of LGBTQ+ adults have bank card debt, in comparison with 45 % of all adults. extra, the median credit card debt for LGBTQ+ americans stands at $3,000 — eleven p.c bigger than the regular American. LightbulbBankrate’s take:sixty four p.c of LGBTQ+ adults say a primary motive they use credit score playing cards is for rewards. celebrity Altkeep in mind:credit card rewards will also be offered in money again, features, miles or other redemption options, counting on the category of card you employ. mark downsmoney tip:to maximise your rewards profits, figure out which type of rewards credit card is right for you via inspecting your subculture and spending habits credit ratings for LGBTQ+ peopleA smaller percent of LGBTQ+ americans have credit score within the “very first rate” to “fabulous” stages. credit ranking LGBTQ+ american citizens All americans source: The Motley idiot and Debt Free Guys April 2022 LGBTQ+ price range Survey 300-579 (fair) 12% 16% 580-669 (terrible) 22% 18% 670-739 (respectable) 26% 21% 740-799 (very respectable) 24% 25% 800-850 (dazzling) 16% 20% Don’t knoweight% Unavailable Homeownership for LGBTQ+ individualsA 2019 analyze at Iowa State university analyzed country wide loan data from 1990 to 2015 and discovered the approval price for same-sex couples turned into three to 8 percent lessen than the rate for opposite-intercourse couples. The researchers additionally discovered that equal-sex applicants were seventy three percent more possible than opposite-sex couples to have their personal loan applications rejected, and that same-intercourse debtors were hit with greater charges and hobby quotes than heterosexual couples. figuring out this, it’s unsurprising that The Motley idiot and Debt Free Guys discovered that best 26 percent of LGBTQ+ americans have a personal loan, compared with 40 p.c of all american citizens. Retirement for LGBTQ+ americansa massive component of a healthy financial statement is retirement reductions. alas, a examine from Transamerica Institute discovered that LGBTQ+ americans are usually less prepared for retirement than non-LGBTQ+ americans. according to the study’s data, sixty seven % of LGBTQ+ people are confident of being capable of retire without problems, compared with seventy one percent of non-LGBTQ+ worker's. further, 67 p.c of LGBTQ+ people have entry to an enterprise-backed 401(okay) or equivalent retirement plan, compared to 73 percent of non-LGBTQ+ laborers. Healthcare and family unit planning for LGBTQ+ individualsLGBTQ+ adults can also face expensive obstacles to accessing healthcare and family planning features. In 2019, 12.7 percent of LGBTQ+ individuals didn't have health insurance, compared to eleven.4 p.c of non-LGBTQ+ individuals, per department of fitness and Human services facts. people who are insured can also still have difficulty gaining access to gender-affirming care, as 26 states and 4 U.S. territories have no legislations proposing LGBTQ+ inclusive coverage protections amongst private employers. family planning can also signify a big monetary burden, as lots of the options available to LGBTQ+ americans — comparable to adoption, surrogacy, and IVF — will also be very expensive and reach into the tens of thousands of greenbacks or more. The should set up whereas employing these household-constructing methods can additionally increase LGBTQ families’ prices by way of $100 to three,000, according to household Equality. New economic frontiersIn any enviornment, step one towards equality is understanding the place disparities exist. subsequent comes motion. With this wealth of facts accessible, fiscal services businesses and nonprofit initiatives are taking action to support close economic gaps for LGBTQ+ adults via really expert products, focused features and philanthropic efforts. a few examples include: Finance is very own. listed below are just a few fiscal elements, from colossal institutions that publicly assist the LGBTQ+ neighborhood to these specifically designed to support LGBTQ+ americans. The Debt Free Guys blog, run via own finance experts (and husbands) David Auten and John Schneider, presents a queer take on slashing debt. Their weblog, podcast and on-line tools are aimed toward assisting “live fabulously, not fabulously broke.” monetary educator k. Kenneth Davis, known as “The Trans Capitalist,” is decided to boost the monetary literacy of LGBTQ+ american citizens. among Davis’ offerings are a step-by using-step money book, monetary literacy workshops, one-on-one financial teaching, on-line funding courses and monetary counseling for couples. SAGE, a nonprofit firm serving older LGBTQ+ americans, offers a variety of prison and fiscal materials. among them is SAGEcents, a digital platform designed to support older LGBTQ+ americans enhance their economic literacy and balance. The platform’s financial backer is the Wells Fargo basis. The Human Rights crusade, an LGBTQ+ civil rights community, and the HRC basis promote a number of legislative and coverage changes aimed at bettering the fiscal lives (and all-round lives) of LGBTQ+ americans. The Oh My dollar! weblog, created by way of Lillian Karabaic, is “an inclusive, no-judgment location to focus on money for individuals of all incomes.” The bottom lineLGBTQ+ americans have made substantial strides toward financial parity in fresh years, however challenges nevertheless exist. assisting monetary groups which are working to unravel these disparities, improving education across the financial challenges impacting LGBTQ+ adults and advocating for superior economic protections for the LGBTQ+ neighborhood can all help to further develop this progress. |
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