Registered Government Auditor (RGA) is a professional who is specifically equipped to audit in the public sector. The RGA’s competencies are described in a document titled: Common Body of Knowledge and Skills for Registered Government Auditors (COBOKS for RGAs).
Auditing (in the private and public sectors) is not generic as the environment in the public sector differs substantially from the private sector. Not only does the entire approach (profit driven as opposed to service delivery driven) differ, but the culture of the public sector, and the specific Acts and Regulations are completely different. In addition to this, the public sector accounting standards are different, ethical codes differ, to mention but a few. The RGA designation was designed and developed to address these differences.