Certified Inspector General Auditor® Curriculum

Course Level

This Institute program is at the overview level and assumes knowledge of auditing skills.

Areas of Instruction — Core Competencies

The Association has identified ten broad areas of core competency for inspectors general investigators. The Institute program’s five-day curriculum covers the following core competency areas:

  • The audit process
  • Professional standards for conducting audits
  • Ethics
  • Internal control
  • Data Analytics and IT auditing
  • Peer review process
  • Identifying and Reporting Audit Accomplishments
  • Fraud Risk Management
  • Statistical Sampling

Course Learning Objectives and Program Content

Audit Process

  • Planning the audit
  • Performing the audit
  • Reporting on the audit
  • Follow-Up


Professional Standards for Conducting Audits

  • Knowledge and understanding the need for standards
  • The importance of standards for auditing
  • Knowledge and understanding the specific standards for auditing



  • Nature and role of ethics laws and standards
  • The nexus between IG auditing and ethical issues.
  • Ethics as second nature


Internal Control

  • Importance
  • Assessing
  • Documenting


Data Analytics and IT Auditing

  • Auditor’s responsibility for assessing IT risks & controls
  • Impact of IT controls on the overall control structure & business risks
  • Areas to be assessed & risks present


Peer Review Process

  • What to expect
  • How to prepare
  • Reporting results


Identifying and Reporting Audit Accomplishments

  • Types of monetary benefits and non-monetary audit accomplishments
  • Criteria
  • Practical examples


Fraud Risk Management

  • GAO’s Fraud Risk Management Framework
  • Applying the Framework
  • Practical Examples


Statistical Sampling

  • When to use statistical vs non-statistical samples
  • How to calculate appropriate sample size
  • How to extrapolate results to the population