CGIA study guide
CGIA · Work through your exam, one topic at a time.
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 study guide has 8 sections and about 2,400 words.
01Internal Audit Fundamentals, IIA Standards, and the IPPF
This domain tests whether you can define internal auditing precisely, place any task inside the IPPF architecture, and separate mandatory from advisory content. Expect definitional items plus scenarios contrasting assurance with consulting.
319 words, about 2 min02Governance, Risk Management, and Control Frameworks
This domain tests how you frame every audit judgment: governance, risk management, and control, plus the Three Lines Model and the public-sector accountability chain. Governance is the processes by which an organization is directed, controlled, and held accountable.
327 words, about 2 min03Audit Planning, Engagement Objectives, and Scope
Planning items test whether objectives are answerable and scope boundaries explicit. Expect to convert a vague concern into objectives, criteria, scope and a work program.
310 words, about 2 min04Information Gathering, Analysis, and Audit Evidence
Evidence items ask whether a conclusion is supported. You are tested on sufficiency and reliability, sampling logic, and documentation.
279 words, about 1 min05Audit Reporting, Communication, and Follow-up
Reporting items test whether a finding is complete and whether escalation follows the Standards. Expect to spot missing elements and to judge follow-up and risk-acceptance responses.
282 words, about 1 min06Professional Ethics, Independence, and Objectivity
Ethics items are scenario-based: a conflict appears and you must decide whether objectivity is impaired, whether independence is compromised, and what disclosure or reassignment is needed. The Code of Ethics has four principles - integrity, objectivity, confidentiality and competency - each supported by rules of conduct.
298 words, about 1 min07Fraud, IT, and Emerging Risk Considerations
Government audit teams face fraud, technology and fast-moving risks with limited resources. You are tested on what due professional care requires and where internal audit's role stops.
302 words, about 2 min08Quality Assurance, Continuous Improvement, and Audit Management
Quality and management items test the quality program architecture and the CAE's operational duties: planning, resourcing, policies, coordination and board reporting. Standard 1300 requires a quality assurance and improvement program covering all aspects of the internal audit activity and designed to add value.
283 words, about 1 min