CGIA case studies

CGIA · Put your knowledge to work in context.

The CGIA is a professional certification in internal audit. Independent study platforms and training providers use it to structure learning around the full audit lifecycle: the IIA's International Professional Practices Framework (IPPF) and Standards, governance and risk frameworks, engagement planning and scoping, evidence and analysis, reporting and follow-up, ethics and independence, fraud and IT risk, and quality assurance. The CGIA case studies are 5 cases and about 3,325 words.

Functional Reporting and a Vendor's Request for Draft Findings

In a 4,200-employee social services agency, the chief audit executive (CAE) reports administratively to the Deputy Minister for Program Delivery, who also chairs the steering committee for a program redesign. The audit committee is advisory, meets twice a year, and its charter says it reviews but does not approve audit plans.

735 words, about 4 min 2

A Risk-Based Plan with Fewer Hours Than Commitments

A state health authority's internal audit activity has 9 FTE auditors and 14,500 gross available hours for the coming year. After leave, training, and administration, the CAE estimates 10,800 engagement hours.

678 words, about 3 min 3

Conflicting Timekeeping Evidence and a Ten-Day Deadline

During a payroll audit at a municipal transit authority, the auditor finds 43 employees with overtime payments exceeding 35% of base salary in a six-month period. The payroll system report shows supervisor approvals, but the timekeeping system has no record for 11 of those employees for three pay periods.

633 words, about 3 min 4

Split Purchases, a Related-Party Vendor, and an Unpreserved Laptop

A hotline allegation at a public works department says a supervisor approved 17 purchase orders to a vendor owned by his brother-in-law, each between 4,800 and 4,950, just under the $5,000 competitive-bid threshold. The vendor was added to the approved supplier list three weeks before the first order.

650 words, about 3 min 5

An EQA Approaching While Quality Deficiencies Are Known

The CAE of a federal department is preparing for an external quality assessment (EQA) in eight months. A self-assessment finds that 20% of engagement files lack evidence of supervisory review; one high-risk IT engagement issued a report with an overall satisfactory rating while the workpapers recorded an unresolved scope limitation; and 6 of 12 recommendations from last year have no follow-up evidence.

629 words, about 3 min