cia cfsa ccsa cgap handbook

8/6/2019 CIA Cfsa Ccsa Cgap Handbook

1/36

CCSA

CFSA

CGAP

CertiFiCAtion

CAndidAteHAndbook


2/36


3/36w w w . i i . r g / C r i f i c i

iiA CertiFiCAtionS

IMPORTANT NOTE:

The in ormation in this handbook describes the application, registration, and certi cation processes or those IIA certi cationcandidates who register through IIA Global Headquarters. It is not applicable to candidates whose primary address is in acountry that administers the IIA certi cation programs through a local certi cation agreement.

Candidates rom the ollowing countries must contact their local IIA institute representative or more in ormation aboutlocal certi cation processes: Argentina, Australia, Austria, Belgium, Brazil, Bulgaria, China, Chinese Taiwan, Czech Republic,France, Germany, Greece, Indonesia, Italy, Japan, Korea, Malaysia, Mexico, Morocco, The Netherlands, New Zealand, Norway,Philippines, Singapore, South A rica, Spain, Sweden, Switzerland, Thailand, and Turkey.

This handbook conTains imporTanT informaTion. all applicaTion maTerials prinTed prior To January 2011are no longer valid and should be discarded.


4/36II w w w . i i . r g / C r i f i c i

tAbLe oF ContentS

Introduction ............................... .................................. .................................. .................................. .................................. .......... 1

Detailed Application and Registration Instructions ............................. .................................. ................................. ...................... 2

Wire Trans er Instructions ................................ .................................. .................................. .................................. ..................... 5Scheduling Your Exam ................................ .................................. .................................. .................................. ........................... 7

Preparing or the Exam ..............................................................................................................................................................10

Checking in or Your Exam at Pearson Vue Test Center ................................. .................................. .................................. ........ 10

Taking Your IIA Exam ................................................................................................................................................................12

Becoming Certi ed and Receiving Your Certi cate ...................................................................................................................15

Maintaining Your Certi cation ...................................................................................................................................................16

Certi ed Internal Auditor (CIA) ............................................................................................................................................16

CIA Exam Content ....................................................................................................................................................................19

Pro essional Recognition Credit or Part 4 o CIA Exam (PRC4) ..............................................................................................20IIA Specialty Exams ...................................................................................................................................................................21

IIA Certi cation Application and Exam Registration Pricing ............................... .................................. ................................. ... 24

Rescheduling Exams .................................................................................................................................................................24

IIAs Code o Ethics ...................................................................................................................................................................25

Character Re erence Form.........................................................................................................................................................27

Full-time Student/Pro essor Status Form ...................................................................................................................................28

CCSA Facilitation Validation Form ............................................................................................................................................29

Experience Veri cation Form .....................................................................................................................................................30


5/36w w w . i i . r g / C r i f i c i

introdUCtion

There are many reasons to obtain an IIA certi cation. Whether its the hallmark designation o internal auditing the Certi edInternal Auditor (CIA) designation or one o our three specialty industry certi cations, obtaining an IIA certi cation ispro essionalism de ned.

The Certifed Internal Auditor (CIA ) designation is the only globally accepted certi cation or internal auditors andremains the standard by which individuals demonstrate their pro essionalism in the internal audit eld. Candidates leave theprogram enriched with educational experience, in ormation, and business tools that can be applied immediately in any organiza-tion or business environment.

The Certifcation in Control Sel -Assessment (CCSA ) designation is an esteemed certi cation or control sel -assess-ment practitioners. It measures a candidates knowledge o important CSA undamentals, processes, and related topics such asrisk, controls, and business objectives. It is the standard by which individuals demonstrate their comprehensive pro essionalismin the eld.

The Certifed Financial Services Auditor (CFSA ) measures an individuals knowledge o audit principles and practiceswithin the banking, insurance, and nancial services industries. Candidates may choose any one o these disciplines when tak-

ing the exam, regardless o their current occupational eld. The CFSA is a respected certi cation or practitioners o nancialservices auditing.

The Certifed Government Auditing Pro essional (CGAP ) certi cation program was designed especially or auditorsworking in the public sector at all levels ederal/national, state/provincial, local, quasi-governmental, or crown authority. It isan excellent pro essional credential that prepares and quali es practitioners or the many challenges they ace in this demand-ing arena.

No matter which certi cation program you choose, earning an IIA certi cation demonstrates your commitment to the internalaudit pro ession.

THE IIAS STREAMLINED CERTIFICATION PROCESS

Taking an IIA certi cation exam is more convenient than ever, as IIA exams are o ered through computer-based testing (CBT).This means that you will be able to take your exam in any one o more than 500 available testing centers around the world, inthe exam language o your choice, at a time that is convenient or you!

The IIA has chosen Pearson VUE as its computer-based test administration vendor. Pearson VUE will there ore administerThe IIAs exams in a computer-based ormat at Pearson VUEs approved testing centers throughout the world. Pearson VUE isa leader in global computer-based test administration, and its technology investments ensure leading-edge security and provideimproved service to IIA candidates.

The IIA has also made it even easier or you to complete the certi cation process. Our Certi cation Candidate ManagementSystem (CCMS) allows you to submit application and exam registration processes online. You can also monitor your certi ca-tion progress, access your CBT exam scores, report your continuing pro essional education (CPE) credits, and print receipts or

your exam ees at any time. And the Pearson VUE online scheduling system makes scheduling your test quick and easy.

This handbook walks you through the certi cation process rom start to nish and should provide all o the in ormation that youneed to complete the process.


6/362 w w w . i i . r g / C r i f i c i

detAiLed APPLiCAtion AndreGiStrAtion inStrUCtionS

STEP 1: CONSIDER JOINING THE INSTITUTE OF INTERNAL AUDITORS

I you are not yet an IIA member, you should consider joining The IIA be ore you apply to an IIA certi cation program. Inmost countries, a candidate does not have to be an IIA member to apply to an IIA certi cation program or receive and hold anIIA designation. (Requirements may vary in countries where the IIA certi cation program is administered through a local IIAcerti cation agreement.) However, there are immediate and long-term IIA member bene ts and special o ers that a candidatemay wish to consider, such as:

Pre erred pricing on certi cation application and exam registration ees. Discounts on review materials available through The IIA Research Foundations Bookstore. Reduced charge or CPE reporting. Access to The IIAs online auditing standards, ethics, and guidance in ormation. Access to local IIA institutes or pro essional development opportunities.

Heres what else youll enjoy:

Free monthly members-only webinars allow you to earn CPE credits without leaving your desk or writing a check. Access to Member Exchange, The IIAs members-only online networking tool. Reduced registration ees or IIA seminars and con erences. Discounts on hundreds o IIA educational products. Free subscriptions to the award-winning Internal Auditor magazine and IIA Today, a comprehensive membership

newsletter. A wide variety o other online newsletters that provide up-to-date news and in ormation about various sectors o the

internal audit pro ession. Members-only access to the Audit Career Center job postings. Networking opportunities. Participation on local or international committees.

For in ormation on becoming an IIA member, go to www.theiia.org/membership.

Note: Your membership may take some time to process and must be completed be ore you can receive discounts on your certifcation application and exam registration ees. Discounts on certifcation ees cannot be applied retroactively.

STEP 2: APPLY TO THE CERTIFICATION PROGRAM OF YOUR CHOICE(NEW CANDIDATES ONLY)

The ollowing steps explain how to apply to an IIA certi cation program. These instructions concentrate on the process orapplying and registering online through the IIA Certi cation Candidate Management System (CCMS), a ast and e cient way to apply and register or IIA certi cation programs. Be ore you complete an application, be sure to read all o the requirements

or that certi cation in this handbook to make sure that you quali y and that you can agree to the rules o the program.

Be ore you complete an application, be sure to read all o the requirements or that certi cation in this handbook to make surethat you quali y and that you can agree to the rules o the program.


7/36w w w . i i . r g / C r i f i c i

creaTe a profileI you have not previously applied to an IIA certi cation program (or i you allowed your program eligibility to expire), you must

rst create a pro le in the Certi cation Candidate Management System (CCMS). To do so, go to www.theiia.org/certi cationand click on the link to the CCMS. You will be directed to the CCMS login page.

Click on the First Time Users link on the right, read and agree to the terms o use, and complete the New Profle page as ollows:

RequIRed FIelds

Throughout the pro le, elds marked with an asterisk (*) are required.GeneRal InFoRmatIonEnter your rst and last name exactly as it appears on your government-issued identi cation. This in ormation will be veri edwhen you present your identi cation at the test center, and it must match exactly.

addRessesFor the Primary Address eld, enter the address o the location where you currently reside or work or most o the year. Do notinput addresses or temporary assignments or your declared permanent residence address i it is not where you are located ormost o the year. This address is required and must be accurate. I you are unsure what to enter, please re er to the examples inthe Frequently Asked Questions (FAQs) section o the CCMS be ore proceeding.

For the Alternative Address eld, enter any address where you may want The IIA to communicate with you i you do not havean e-mail address. This address is optional.

Indicate which address you would pre er The IIA to use i it becomes necessary to mail in ormation to you.

Phone numbeRsAt least one valid phone number is required (in the Primary Phone Number eld). Please Note: This is a numeric eld only;complete the extension eld as well.

e-maIl addRessesAt least one valid e-mail address is required (in the Primary E-mail Address eld). The CCMS and Pearson VUE will com-municate with you directly through e-mail, so be sure to provide the e-mail address that you use on a regular basis.

Custom questIonsRespond to each custom question presented. Further in ormation about completing some o the custom questions is provided below:

Su fx I your government-issued identi cation includes a su x (such as Jr. or III), you must provide it here sothat your identi cation will match our records when veri ed at the test site.

Name as it should appear on your certifcate Indicate exactly how you would like your name to appear on your printed certi cate once you become certi ed. This may be slightly di erent rom the way that your name appearson your identi cation ( or example: John W. Smith instead o John William Smith), but it cannot include any certi-

cations, degrees, or other designations. Job Code Select the job code that most closely describes your current position. I you need in ormation on any

o these job codes, please see the listing on our website at www.theiia.org/JobIndustryCodes. Industry Code Select the industry code that most closely describes the industry in which you primarily work.

Please re er to www.theiia.org/JobIndustryCodes. Chapter/Institute where we should send your certifcate When you become certi ed, The IIA will

orward your printed certi cate to your local IIA chapter or institute or presentation to you. Select the chapter or

institute that you have joined, will join, or is geographically closest to you. See our website or a listing o chapters andinstitutes: www.theiia.org/chapters-institutes.

Note: I any o the in ormation in your profle changes, you should return to the profle page and update this in ormation. You will be able to change any in ormation (except or your name) at any time.

Click on the Submit button, and the CCMS will create your account, provide you with your IIA candidate ID number, and send you an e-mail with instructions and a link or activating your account. Follow the instructions to activate your account and create ausername and password. Keep your password confdential, because it will provide access to all o your candidate in ormation.


8/364 w w w . i i . r g / C r i f i c i

IMPORTANT: I you are already an IIA member and the CCMS provides you with an IIA candidate ID numberthat is di erent rom your IIA global membership ID number, please noti y us immediately and do not submit anyapplication or registration orms until you are notifed that your records have been merged. (Your global membershipID number is the number that you use to access member in ormation on The IIAs website: www.theiia.org.) Once you have ollowedthe instructions or activating your account in the CCMS, click on the New Incident link in the CCMS and submit an incidentreport requesting that we merge the in ormation on your ID numbers. We will attempt to resolve the problem within 72 businesshours. I you submit an application or registration orm under a candidate ID number that is not your membership ID number, you

will not receive member pricing. Once you accept the non-member price and submit your order, no re unds or credits will be issued,in whole or in part.

STEP 3: COMPLETE THE APPROPRIATE APPLICATION FORM

Log in to the CCMS and click on the Complete a Form link to complete an application orm. Select the application orm orthe certi cation o your choice and complete the required in ormation.

Be care ul to complete the application accurately. You will need to submit documentation to veri y certain in ormation that youreport (such as education). I your documentation does not support the in ormation on the application, you can ace review andcensure by The IIAs International Ethics Committee, including, but not limited to, removal rom the certi cation program and

revocation o exam parts or certi cation.Read and agree to the Program Provisions and Conditions on the orm. It is important that you read this entire handbook be ore agreeing to the conditions o the program.

Read and agree to the Pricing Provisions and Conditions be ore you submit your orm. The system will calculate the appropri-ate price or your application and present you with a payment page that allows or payment by credit card, check, or wire trans-

er. Veri y that the price quoted is correct or your situation. I your primary address is in a country that quali es or discountedpricing, contact your local IIA institute to con rm your pricing.

I you do not believe that the price provided is correct (based on your country o primary address or your membership status),do not submit the order. Once you accept the price provided and submit your order, no re unds or credits will be issued, inwhole or in part. Instead, please ollow these instructions:

Click on the Back to Edit Order button at the bottom o the payment page, and then click on the Save or Later button atthe bottom o the application page.

I the price displayed is incorrect due to an incorrect country code in your primary address, please update your candidate pro lewith the correct in ormation. Locate your saved application by clicking on the Complete a Form link and choosing the In-Process Forms tab. Open your application and submit it again. Follow the instructions above or veri ying the pricing, etc.

I the price displayed is incorrect due to your membership status not being updated, please wait until your membership requesthas been processed at The IIA prior to submitting this orm.

You can check your membership status in the CCMS by clicking on the Personal In ormation link and viewing the IIAMember question under the Custom Questions section.

To ollow up on the status o your membership, please contact the local institute through which you applied or membership.I your organization is an IIA audit group member, contact your organizations audit group coordinator.

The amount o time that it takes to process a new membership application varies throughout the world, and the process may take several days or several weeks. Please allow appropriate time or processing.

I your record in CCMS does not indicate that you are a member, and you have been issued an IIA global membership ID num-ber that is di erent than the candidate ID number in CCMS, please noti y us immediately by clicking on the New Incidentlink in the CCMS and submitting an incident report requesting that we merge the in ormation on your ID numbers. We willattempt to resolve the problem within 72 business hours. Please do not complete any application or registration orms until youare noti ed that your records have been merged.


9/36w w w . i i . r g / C r i f i c i

You are strongly encouraged to pay your application ees with a credit card, as this payment method signi cantly shortens theprocessing time required. Applications submitted through the CCMS with payment by credit card are generally reviewed andprocessed within 72 business hours o submission. Applications submitted by mail or submitted through the CCMS with thepayment option o check or wire trans er may take several weeks to review and process.

Candidates who opt to pay with a check or a wire trans er must: (1) include in ormation on their orm o payment during theapplication process and (2) ollow the on-screen instructions regarding submission o payment. This will serve as your invoice.

Wire trans er payment questions should be sent to [email protected]. Please be aware that i you choose check or wire

trans er as your payment method and submit your orm online, you will not be able to change to another payment method orthat orm.

Wire trAnSFer inStrUCtionS

If you are In north amerIca: If you are outsIdeof north amerIca:

STEP 1: YOUR bANk WILL SEND THE FUNDS TO:

Banks name:

skIp step 1

suntrust Bank, Inc.

Bank address: 303 east peachtree streetatlanta, Ga 30308

receIvInG Bank: sWIft: sntrus3a

aBa routInG numBer: 061000104

STEP 2: CREDIT

for credIt to: cnl Bank cnl Bank

address: 450 s. oranGe avenue

orlando, fl 32802

450 s. oranGe avenue

orlando, fl 32802account numBer: 215100044482 215100044482

aBa routInG numBer: 063114289 063114289

STEP 3: FOR FURTHER CREDIT

to: the InstItute of InternalaudItors, Inc.the InstItute of InternalaudItors, Inc.

address: 247 maItland avenuealtamonte sprInGs, fl 32701247 maItland avenuealtamonte sprInGs, fl 32701

account numBer: 3044773 3044773

aBa routInG numBer: 63114289 63114289

STEP 4: E-MAIL

[email protected] your customer numBer,InvoIce numBer, date of WIre,and transfer amount.

provIde your customer numBer,InvoIce numBer, date of WIre,and transfer amount.

Notes: On the Trans er Notice - Provide your customer number and invoice number. Add $15 USD or wire processing ee.


10/36


11/36w w w . i i . r g / C r i f i c i

choose check or wire trans er as your payment method and submit your orm online, you will not be able to change to anotherpayment method or that orm.

Registrations will not be processed until payment has been received in ull and processed to your record. For wire trans ers,payment cannot be processed until you submit the appropriate in ormation regarding your wire trans er. A registration withoutpayment will only remain open or 90 days, at which time it will be denied, and a new registration ee must be submitted.

Once your payment is received and processed, your registration will be processed, and you will receive an e-mail advising youthat you are eligible to schedule your exam with Pearson VUE and providing urther directions. I you pay through the CCMSby credit card, this e-mail will typically arrive within minutes. Please allow 48 hours prior to contacting Pearson VUE to sched-ule your exam.

I you wish to register or more than one CIA exam (part), you may do so by repeating the steps above. You must complete aseparate registration orm or each exam (part).

special accommodaTionsI you have a documented physical or medical condition that requires modi cation to the normal test administration conditions,be ore you schedule with Pearson VUE, you must contact the IIA Certi cation Department by submitting an incident reporton your CCMS record. Requests or test administration modi cations to your desired exam time will be processed as quickly aspossible, but may take 30 days or more to implement.

STEP 6: RECEIVE AUTHORIZATION TO TEST

Once your exam registration has been processed, you will receive an Authorization to Test noti cation via e-mail advising youto contact Pearson VUE (The IIAs CBT administration vendor) to schedule your exam at one o their computer-based testingcenters. You will be asked to wait 48 hours be ore contacting Pearson VUE in order to allow time or your registration data to beuploaded to their scheduling system. You cannot schedule an IIA exam with Pearson VUE without rst registering and receivingauthorization rom The IIA.

Scheduling is the process through which you reserve a testing station at the location and time that you wish to take your exami-nation. You may schedule your exam at any IIA-authorized Pearson VUE test center at any time that the center has an availabletesting station or you. Once you have waited 48 hours or your registration data to be uploaded to Pearson VUEs schedulingsystem, you should schedule your exam as soon as possible so that you have the greatest opportunity to sit at your pre erreddate, time, and location.

Note: You must schedule and take your exam within 180 days rom the day that your exam registration is processed at The IIA.A ter 180 days, your registration will expire, you will or eit your exam registration ee, and you will be required to register andpay or that exam again in order to sit or it.

SCHedULinG yoUr exAm

The IIA makes it possible or you to sit or your IIA certi cation exam throughout the world, at a date and time that is conve-nient to you, in the exam language o your choice! In order or you to take ull advantage o these amazing conveniences, youneed to schedule early.

There are numerous other examinees rom a wide variety o certifcation programs who are also taking their exams at Pearson VUE testing centers. Appointments are made on a frst-come, frst-served basis, according to availability o testing stations.Centers can and will fll up. I you do not schedule early, you will either have to delay your exam or select a di erent testingcenter. The IIA is not responsible or unavailability o test centers and will not extend the 180-day eligibility because o it.

You must schedule your exam appointment in advance o the desired exam date. To increase the likelihood that you will receive your rst choice o date, time, and location, it is recommended that you schedule at least 45 days be ore your desired examdate. However, please remember that you should wait 48 hours a ter receiving your Authorization to Test noti cation be ore


12/368 w w w . i i . r g / C r i f i c i

contacting Pearson VUE to schedule your exam, in order to allow time or your registration data to be uploaded to theirscheduling system.

You can schedule your exam or any available appointment time within 180 days rom the date that the registration is processedat The IIA. I you do not schedule your exam in that time period, your Authorization to Test will expire, and you will be re-quired to register and pay or that exam again in order to schedule or sit or it. Neither The IIA nor Pearson VUE are respon-sible i you do not schedule an appointment be ore your registration/authorization expires.

Once you make an appointment, you will be permitted to make changes or a US $50 ee per reschedule or cancellation.Changes must be made no later than two days prior to your current appointment. A ter that time, i you do not appear or yourexam at your scheduled location on your scheduled date and time, you will be considered a no-show, your registration will be

voided, you will or eit your exam registration ee, and you will be required to register and pay or that exam again in order to sitor it in the uture.

TEST CENTER LOCATIONS

You will be allowed to take your exam at any IIA-authorized Pearson VUE testing center worldwide, regardless o whether thetesting center is located in your hometown or country. To locate the testing centers nearest you, visit the Pearson VUE website:www.pearsonvue.com/iia and click on Locate a test center.

TEST CENTER SCHEDULES

Most Pearson VUE test centers are open fve or six days per week during normal business hours, based on local conditions,throughout the year. You can schedule your exam at any time that the Pearson VUE site is open and has testing stations available.

ONLINE SCHEDULING

The quickest way to schedule an exam appointment (as well as reschedule and cancel an appointment, i necessary) is on the

internet. Using the internet provides you with 24-hour access or scheduling, giving you the quickest and most direct access topre erred dates and test center locations. You will also instantly receive a detailed con rmation o your appointment (on-screenand via e-mail). Please be sure to use a valid email address.

To schedule online, ollow these steps:

1. Go to www.pearsonvue.com/iia.

2. Click on My Account.

3. Log in using your rst name, last name, and candidate ID (membership ID) as it appears on your Authorization toTest letter. I you are a rst-time user o the Pearson VUE website, you will need to click Create a New WebAccount and will be asked or additional in ormation.

4. You will be asked to set up a username and password. (Make note o them.)

5. You will be asked to choose two security questions. (Make note o them.)6. Complete the requested in ormation. Use the same in ormation that you provided in your IIA CCMS Primary

Address and Primary E-mail elds in order or the Pearson VUE system to locate your authorization rom The IIA.

7. Click Finish. You may immediately schedule your exam.

8. Click on Schedule Your Exam Now. You will see all o the exams that you have been authorized to take and areable to schedule.

9. Select the exam that you wish to schedule and ollow the instructions to select the location o the testing centerwhere you wish to take the exam. A calendar indicating available test dates will appear. Click on an availabledate to see the time slots that are available or this test and select the time or your appointment. Follow the instruc-tions to complete the scheduling o your appointment. You will receive an e-mail con rmation o your appointment.


13/36w w w . i i . r g / C r i f i c i

Note: You will see two confrmation screens on the Pearson VUE website. The frst will be listed as Confrm Order, and you mustclick on the Confrm Order button in the bottom right-side o the screen. You will then see a Receipt screen, which will indicatethat you are confrmed or the specifed exam test date and location.

SCHEDULING bY PHONE

You may also schedule your exam over the phone. Visit www.pearsonvue.com/iia to see a listing o available phone numbers orPearson VUE call centers. Many call centers have toll- ree numbers or your convenience. Provide the call center representativewith your IIA candidate ID number, and you will be walked through the scheduling process. Please have your rst, second, andthird choice o dates and times planned be ore you call the call center. You may not schedule an exam directly with a Pearson

VUE testing center, and no walk-in appointments are allowed.

APPOINTMENT CONFIRMATION LETTER

Upon completion o the scheduling process, Pearson VUE will e-mail an exam appointment con rmation to you, which willcon rm your appointment and provide in ormation about the location o the test center. Be sure to review the e-mail con rma-tion or accuracy. Print this confrmation notice AND IIA Authorization e-mail and take them to the test center

with you when you go to take your exam . I you do not receive an e-mail rom Pearson VUE stating that you are scheduledor an exam, please contact Pearson VUE immediately at www.pearsonvue.com/iia; as it may mean that your appointment was

not recorded.

CHANGES TO YOUR APPOINTMENT

Canceling or changing an appointment can be accomplished online at www.pearsonvue.com/iia or by calling a Pearson VUEcall center.



I you change your appointment time and do not receive a con rmation o the cancellation, please contact the Pearson VUEcall center immediately.

TEST CENTER CLOSINGS DUE TO WEATHER OR OTHER EMERGENCY

I severe weather or other local emergency requires a test center to be closed, every attempt will be made to contact you. How-ever, i you are unsure whether your test center is open on the day o your exam, call the local test center directly. I the centeris open, it is your responsibility to keep the appointment. I the center is closed, you will be given the opportunity to reschedulewithout penalty. I you are unable to contact the local test center, go to the Pearson VUE website at www.pearsonvue.com/iiaand call the Pearson VUE call center nearest you.

I there are technical issues at the test center, you will be asked to wait 30 minutes, and i the issues are not resolved, youmay be o ered to reschedule the test or another day. I you decide to reschedule due to technical issues, there will not be arescheduling ee. I you decide to wait or the issues to be resolved, you are accepting any length o time it may take to correctthe issues.


14/3610 w w w . i i . r g / C r i f i c i

PrePArinG For tHe exAm

The CIA and the three specialty exams are sel -study exams and do not require a prescribed curriculum. Candidates may choose their own method o preparing or the exam. In ormation on preparation resources is available atwww.theiia.org/certi cation.

Abbreviated versions o exam content outlines can be located on pages 19, 23 and 24 o this handbook. See www.theiia.org/ certi cation or detailed exam content outlines.

CHeCkinG in For yoUr exAmAt A PeArSon VUe teSt Center

STEP 1: ARRIVE AT THE TEST CENTER EARLY

The Pearson VUE exam appointment con rmation letter will provide you with the location o your testing center. Plan yourtravel care ully so that you will arrive at the test center at least 30 minutes be ore the scheduled appointment time. I youarrive at the test center less than 30 minutes be ore your scheduled appointment, you may be denied access to the test centerand be considered a no-show. In no case will you be admitted to the test i you arrive a ter your scheduled starting time. I youare considered a no-show, your registration will be voided, you will or eit your exam registration ee, and you will be requiredto register and pay or that exam again in order to sit or it in the uture.

STEP 2: bRING YOUR PEARSON VUE EXAM APPOINTMENT CONFIRMATIONLETTER WITH YOU

You should bring the exam appointment confrmation letter that you received via e-mail rom Pearson VUE with you to the testingcenter. This letter contains important in ormation that will allow the test administrator to locate your record and permit you totake the exam. It may also be use ul to bring your Authorization to Test notifcation that you received via e-mail rom The IIA.

STEP 3: PRESENT ACCEPTAbLE PERSONAL IDENTIFICATION

The IIA and Pearson VUE employ very strict security measures. One level o security involves your identi cation. You mustbring at least one orm o identi cation (ID) that meets the ollowing requirements:

Contains your name exactly as you provided it during the exam registration process (as it appears on your Pearson VUE exam appointment con rmation letter.)

Has a permanently a xed photo o your ace. Is current expired IDs will not be accepted. Is an original document no photocopies will be accepted.

accepTable forms of idenTificaTion are: Government-issued drivers license Passport Military ID (except those with chips) Permanent resident visa Credit card with photo (meeting requirements) Other government-issued ID


15/36 1w w w . i i . r g / C r i f i c i

unaccepTable forms of idenTificaTion include: Employee identi cation or work badge University/college identi cation

I you do not present acceptable identi cation, you will not be allowed to take your exam, and you will be considered a no-show even though you appeared at the exam site. Your registration will be voided, you will or eit your exam registration ee, and

you will be required to register and pay or that exam again in order to sit or it in the uture. I you need to change your name as

it appears in CCMS, contact Customer Relations and submit appropriate documentation.

STEP 4: CHECk IN FOR YOUR TEST

The sta at each Pearson VUE test center has been trained in the procedures speci c to IIA exams. Exam center personnel willguide you through the steps that have been developed by The IIA. Here is what to expect when you arrive at the test center:

The test center administrator will show you where to store your personal items. You must place all personal belongings(purses, wallets, watches, jewelry, cell phone, etc.) in the storage lockers or other secured location provided by thetest center. You will be given the key to your locker, which must be returned to the test center sta when you leave.

The lockers are very small and are not intended to hold large items. Do not bring anything to the test center unless itis absolutely necessary. Neither test center personnel, Pearson VUE, nor The IIA will be responsible or lost or stolenitems.

The administrator will provide you with a copy o the Candidate Rules Agreement. You must accept the terms o thisagreement in order to take an exam at a Pearson VUE testing center.

You must provide one orm o acceptable identi cation. The administrator will veri y that the name on theidenti cation matches the name on the exam registration. You must keep this identi cation with you at all timesduring the exam. I you leave the testing room or any reason, you will be required to show your identi cation to bere-admitted.

The administrator will capture your signature (digital or pen) and veri y that it matches the signature on youridenti cation (i any).

Your ngerprint and/or palm vein image will be captured, and a digital photograph o your ace will be made. You havethe option o opting out o the ngerprinting process or identi cation.

The only item that a candidate may bring to the test that is allowed in the testing room is a non-electronic languagetranslation dictionary. This dictionary may not contain de nitions o terms; only direct translations o words. It cannothave anything written or highlighted in the book, nor can it contain any added notes or documents inserted into thebook. I you have brought a translation dictionary, the administrator will check it to be certain that it is acceptable anddoes not contain any markings or inserted material. The administrator may disallow any dictionary that does not seemto meet this criterion.

You will be o ered an erasable note board and pen on which you can take notes during the exam. You must return thisto the administrator prior to leaving the test center. You cannot take any notes rom the test center.

An onscreen calculator will be available during the exam. I you pre er a hand-held calculator and the test center hasone available, you may request to be provided with one. You will not be allowed to bring a personal calculator or any similar such device with you into the testing room.

You will be required to sign the test center log prior to being admitted to the test. Your test will start within 30 minuteso the scheduled start time. I circumstances other than candidate error arise and delay your session more than 30minutes, you will be given the choice o continuing to wait or rescheduling your appointment.

I you leave the testing room or any reason, you will be required to sign the test center log and show your identi ca-tion. You may also be required to provide a ngerprint or palm vein image when leaving or re-entering the testing room.

You will not be allowed to bring any ood or drink into the testing room. You will be escorted to a workstation by the exam proctor. You must remain in your seat during the exam, except when

authorized to leave the testing room. A ter you are logged into your test station, proceed through the tutorial and non-disclosure agreement. There is a time

limit on these initial screens and, i that time limit is exceeded, the exam session will automatically begin. I you encounter ANY computer problem, report it immediately to the exam proctor.


16/3612 w w w . i i . r g / C r i f i c i

tAkinG yoUr iiA exAm

Once you have been seated at a testing station, the administrator will log you into your exam. You will be asked to con rm thatthe exam shown on the screen is the exam that you are scheduled to take, and then you will begin the testing session. All IIAcerti cation exams ollow the same exam fow pattern.

NON-DISCLOSURE AGREEMENT AND GENERAL TERMS OF USE FOR IIA EXAMS

Be ore you begin your exam, you will be required to accept the terms o The IIAs non-disclosure and con dentiality statement:

This exam is con dential and is protected by law. It is made available to you, the examinee, solely or the purpose o becomingcerti ed. You are expressly prohibited rom disclosing, publishing, reproducing, or transmitting this exam, in whole or in part, inany orm or by any means, verbal or written, electronic or mechanical, or any purpose, without the prior written permission o The Institute o Internal Auditors (IIA).

The IIA requires all exam candidates to read and accept the above Non-Disclosure Agreement and General Terms o Use orIIA exams prior to taking an IIA Exam.

I you do not accept the exam non-disclosure agreement, your exam will be terminated. I this occurs, your registration will be voided, you will or eit your exam registration ee, and you will be required to register and pay or that exam again in order to sit

or it in the uture.

TESTING TIME ALLOTTED

When you are ready to begin the exam, the system will advise you o the time that you have to complete the exam. The timeallotted or each actual exam is as ollows:

exam numBer of QuestIons test tIme

certIfIed Internal audItor (cIa)

part 1 100 multIple choIce QuestIons 2 hours and 45 mInutes





17/36 1w w w . i i . r g / C r i f i c i

exam numBer of QuestIons test tIme

IIa specIalty exams

certIfIcatIon Incontrolself-assessment (ccsa)

125 multIple choIce QuestIons 3 hours and 15 mInutes

certIfIedGovernmentaudItInG professIonal(cGap)


certIfIed fInancIalservIcesaudItor (cfsa)


The computer screen has a built-in timer to let you know the time remaining as you work through the exam. Plan your timewisely so that you do not use your time up early in the exam and do not have enough time to complete the exam.

The testing system allows you to fag questions or review and allows you to return to these items a ter you have viewed the lastquestion in the exam. I you have completed the last question in the exam be ore the time is up, you will be able to review yourfagged questions and any other questions until your testing time expires.

There are no scheduled breaks during the exam. You are allowed to take a break, i necessary, but any time taken or breakscounts toward the overall time allotment or that exam. You will need to check out/in with the exam proctor i you leave thetesting room.

SCORING AND UNDERSTANDING YOUR RESULTS

Each exam contains scored and unscored questions. Each scored question contributes equally to your nal test score and ispretested to ensure statistical validity. Unscored questions are included on each exam or the purpose o determining the di -culty o these items only. They do not contribute to your exam score. There is no penalty or incorrect responses or guessing, soit is to your advantage to attempt to respond to every question in the exam. Your raw score is calculated based on the number o scored questions that you answer correctly and then converted to a reporting scale that ranges rom 250 to 750 points. A scoreo 600 or higher on this scale is required to pass an IIA exam.

I you achieve a passing score, your score report will only indicate that you passed. No numeric score will be reported. I you donot pass the test, the score report will indicate the numeric score that you received. This will let you know how close you wereto achieving the required 600 points.

Failing candidates also receive an indication o their per ormance on each major exam topic area or domain. This will let youknow the topics on which you per ormed well and those on which you need improvement.

EXAM MISCONDUCT NOTICE

Pearson VUE sta is trained to watch or unusual behavior and incidents during the exam. Exam sessions are audio/videotapedto document the occurrence o any unusual activity, and candidate misconduct will be reported to The IIA or investigation.

I you violate any o the testing rules, attempt to remove test items rom the center, or are disruptive to other candidates, yourexam may be terminated and/or your test scores invalidated.

The IIA and its Pro essional Certi cation Board consider candidate misconduct related to the certi cation process a seriouso ense. Incidents o candidate misconduct will be re erred to The IIAs International Ethics Committee or action. Actions by


18/3614 w w w . i i . r g / C r i f i c i

The IIAs International Ethics Committee may include invalidation o exam results, disquali cation rom participation in all IIAcerti cation programs (current and uture), and publication o the results o their due process in an IIA publication. I evidenceo misconduct is discovered a ter a candidate has been awarded an IIA certi cation, the certi cation may be revoked. The IIAmay also take other actions to the extent permitted by law.

REPORTING EXAM CONCERNS

I you have questions, comments, or concerns regarding the testing experience or with exam questions, please submit an inci-dent report in your CCMS record. Please note that while The IIA will review all comments provided regarding exam questions,all scored exam questions have been validated be ore administration o the exam. The IIA will not re-grade or otherwise changea candidates grade a ter the test administration based on these comments.

POST-EXAM SURVEY

In an e ort to enhance the testing experience or uture candidates, The IIA relies on eedback rom current candidates. At thecompletion o the exam, a short survey will be presented on the computer screen. Please take a ew minutes to respond be oreleaving the testing center. You will have up to ve minutes to complete the survey. This time is separate rom your testing time.

RECEIVING YOUR RESULTS

When you nish the exam, raise your hand, and the test administrator will quietly escort you rom the testing room. Turn in your note board, and sign the test center log. The test center sta will provide you with a printed uno cial score reportand dismiss you a ter completing all necessary procedures. Please do not ask the proctors any questions concerning the examcontents or exam scores, as they will not be able to assist you.

Note: Your score will become o fcial once The IIA publishes the score to its CCMS. This normally takes a ew days and you will be notifed by a system-generated e-mail once they are available. Exam scores may be suspended, voided, or otherwise invalidated a ter becoming o fcial i The IIA discovers errors or evidence o cheating or other improper activity.

RETAkING FAILED EXAMS

I you ail any one o the CIA exam parts or one o the specialty exams, you must wait at least 90 days be ore you are able toretake that exam (part).

You can re-register or the exam and schedule your new test appointment once your exam results are published to the CCMS;however, the earliest appointment date that will be available to you will be 90 days rom the date that you last took that exam.Please keep in mind that when you register or an exam, you must sit or that exam within 180 days o the day that your regis-tration is processed by The IIA. I you register immediately a ter ailing an exam, your 180-day registration/authorization periodwill begin immediately but you will still have to wait 90 days be ore your rst opportunity to sit or the exam.

There is no limit to the number o times a candidate can retake a ailed exam. To re-register or a ailed exam and schedule anew test appointment, ollow the same steps indicated prior or initial registration and scheduling.


19/36 1w w w . i i . r g / C r i f i c i

beCominG CertiFied AndreCeiVinG yoUr CertiFiCAte

You must pass all required exams and complete all other program requirements in order to become certi ed. Once you meetall requirements or certi cation, you will receive noti cation that you are certi ed. This o cial noti cation is sent to your

pre erred e-mail address in the CCMS and serves as proo that you are now certi ed. You can also log onto your account on theCCMS and view/print in ormation rom the Certi cation Progress screen, which shows your certi cate number (called Cer-ti cate Serial Number) and date certi ed. Your date certi ed is the date that your last program requirement was completed anduploaded into the CCMS.

Your certi cate will be issued to your local IIA chapter or institute or distribution. Certi cates are printed and mailed to IIAchapters/institutes on a quarterly basis or presentation to newly certi ed individuals. To ensure that your certi cate is printedand distributed correctly, please log onto your account on the CCMS and veri y that your personal in ormation page correctly in-dicates: (1) the way that you would like your name to appear on your certi cate and (2) the chapter/institute where your certi -cate should be mailed. These elds appear at the bottom o the Personal In ormation page in the Custom Questions section.

To change how your name appears on your certi cate, click on the New Incident link in the CCMS and submit an inci-dent report indicating how your name should appear on your certi cate. This may be slightly di erent rom the way that yourname appears on your identi cation ( or example: John W. Smith instead o John William Smith), but it cannot includeany certi cations, degrees, or other designations. On the incident report, please choose a category o Certi cate Questions/ Concerns and add a summary (title) o Name on Certi cate or the incident so that it can be routed appropriately. To change

your chapter/institute or certi cate distribution, please click on the Update Personal In ormation link and choose the correctchapter/institute.

Please have this in ormation updated by the ollowing deadlines in order to ensure that your certi cate is printed and distrib-uted correctly:

Candidates certi ed in January, February, or March must update their in ormation by April 10; their certi cates willbe shipped to their chosen chapter/institute in May.

Candidates certi ed in April, May, or June must update their in ormation by July 10; their certi cates will be shippedto their chosen chapter/institute in August.

Candidates certi ed in July, August, or September must update their in ormation by October 10; their certi cates willbe shipped to their chosen chapter/institute in November.

Candidates certi ed in October, November, or December must update their in ormation by January 10; their certi -cates will be shipped to their chosen chapter/institute in February.

Note: Any changes requested a ter the dates specifed above will require a US $50 certifcate reprint ee.


20/3616 w w w . i i . r g / C r i f i c i

mAintAininG yoUr CertiFiCAtion

The Pro essional Certi cation Board requires that a ter certi cation, CIAs, CCSAs, CGAPs, and CFSAs maintain their knowl-edge and skills and stay abreast o improvements and current developments in their area o certi cation through continuing pro-

essional education (CPE). This is acilitated through a sel -certi cation process with the completion and reporting o required

CPE hours on a biennial basis.The CPE reporting year is determined by the individuals IIA membership ID number or customer ID number or non-members. IIA-certi ed pro essionals whose membership or customer ID numbers end with an even number should report ineven-numbered years, and those whose membership or customer ID numbers end with an odd number should report in odd-numbered years. For example:

Membership/Customer ID = #00003 (odd number) reports 2009-2010 CPE in 2011.

Membership/Customer ID = #00002 (even number) reports 2010-2011 CPE in 2012.

The reporting deadline is May 31 o the reporting year. CPE reporting by IIA members is ree; nonmembers must submit a US$100 processing ee per certi cation with their report. IIA-certi ed pro essionals who ail to meet their CPE requirements by the reporting deadline will automatically be placed in inactive status and may not use their designation.

New CIAs are awarded 80 CPE hours (40 CPE hours are awarded to new CCSA, CGAP, or CFSA individuals). Hal o these 80 CPE hours are or the year in which you become certi ed, and the other 40 hours or the subsequent year. Similarly,CCSAs, CGAPs, and CFSAs receive 20 CPE hours or the year in which they passed the exam and 20 CPE hours or thesubsequent year.

As an IIA certi ed pro essional, you are responsible or ensuring that the CPE in ormation in your report is accurate. You willrecord your CPE credits directly into the CCMS. Please ensure that your contact in ormation is correct and up-to-date so youwill receive CPE reporting reminders.

Log in to the CCMS to complete the CPE Reporting Form. Once you log in, you will nd the orm in the le t navigation barunder Complete a Form.

Please contact customer relations at +1-407-937-1111 or certi [email protected] with questions or or urther assistance.

CertiFied internAL AUditor (CiA )

STANDARDS OF ELIGIbILITY AND VERIFICATION REQUIREMENTS

To be eligible or CIA certi cation, a candidate must meet the ollowing our requirements:

1. educaTion RequIRementCIA candidates must hold a bachelors degree (or higher degree) or its educational equivalent rom an accredited college-levelinstitution. Applicants must meet the education requirement be ore their CIA application can be approved and be ore they canregister and sit or any CIA exam parts.


21/36


22/3618 w w w . i i . r g / C r i f i c i

RequIRed doCumentatIon CIA candidates must submit a Character Re erence Form completed by an IIA-certi ed individual (CIA, CCSA,

CGAP, or CFSA), the candidates supervisor, or the candidates pro essor. This document should be axed or e-mailedimmediately ollowing completion o the CIA application.

Candidates may apply to the CIA program and sit or the CIA exam prior to submitting the Character Re erenceForm, but will not be certi ed until all program requirements have been met.

The Character Re erence Form is available on page 27.

4. examinaTion

RequIRementCandidates must success ully complete all o the ollowing exam parts:

CIA Part 1 CIA Part 2 CIA Part 3 CIA Part 4

equIvalents/exCePtIons The IIA o ers candidates the option o obtaining Pro essional Recognition Credit (PRC4) in lieu o sitting or Part 4

o the CIA exam. See the PRC4 section on page 20 or additional in ormation.

RequIRed doCumentatIon Candidates must register or exam parts once their candidate application is approved. Documentation and registration are required or PRC4. Candidates register online through the CCMS at www.theiia.org/certi cation.

SUbMITTING AND CONFIRMING REQUIRED DOCUMENTATION

Required documentation should be submitted as an attachment to certi [email protected] or sent via ax to +1-407-937-1108.

Submitted documents will typically be reviewed within ve business days o receipt. You may con rm that the document hasbeen approved by going to www.theiia.org/certi cation, logging in to your record on the CCMS, and clicking on the appropriatecerti cation program on the Certi cation Progress screen. I the document is not approved, you will be contacted.

ELIGIbILITY PERIOD

E ective November 2010, the certi cation programs eligibility requires candidates to complete the program certi cationprocess within our years o application approval. I a candidate has not completed the certi cation process within our years,all ees and exam parts will be or eited. Candidates enrolled in the certi cation program, as o the e ective policy date, willhave our years rom their last exam date.


23/36


24/3620 w w w . i i . r g / C r i f i c i

ProFeSSionAL reCoGnition CreditFor PArt 4 oF tHe CiA exAm (PrC4)

CIA candidates who have success ully completed the examination requirements or certain other pro essional certi cations areeligible to receive credit or Part 4 o the CIA exam through the Pro essional Recognition Credit (PRC4) option, in lieu o sit-ting or Part 4. Credit is not available or Parts 1, 2, or 3 o the CIA exam. Candidates who attain PRC4 and pass Parts 1, 2, and3 will have satis ed the examination requirements or the CIA designation.

CIA candidates can obtain PRC4 either through an IIA specialty certi cation (CCSA, CGAP, or CFSA) or through an ap-proved non-IIA certi cation. A complete list o approved certi cations is available at www.theiia.org/certi cation. CIA candi-dates who have passed an IIA specialty certi cation exam will automatically receive PRC4 and do not need to register or PRC4or submit urther documentation. CIA candidates who wish to receive PRC4 based on an approved non-IIA certi cation mustcomplete the ollowing steps:

Complete and submit the CIA Registration or Part 4 Pro essional Recognition Credit orm in the CCMS andprovide appropriate payment.

Submit documentation o success ul completion o the approved certi cation. Documentation o completing only theexamination requirements or any given certi cation, with the exception o The IIAs specialty certi cations (CCSA,CFSA, CGAP) will not be accepted. The certi cation used or the exemption must also be in current status. Exam-ples o valid documentation include a copy o the appropriate certi cation certi cate or a letter rom the sponsoringorganization indicating that the candidate has success ully completed the certi cation requirements and is in currentstatus.

Documentation should be submitted as an e-mail attachment to certi [email protected] or axed to +1-407-937-1108.Candidates must include their candidate ID number on all documentation (or in the name o the attachment or e-maileddocumentation).

Documentation will typically be reviewed within approximately ve business days o receipt. Candidates should provide docu-mentation showing either an expiration date in the uture o the license with a valid date on it (and licenses should generally berequested i the candidate is submitting PRC4 or a CPA globally. You may con rm that the document has been approved by

going to www.theiia.org/certi cation, logging in to your record on the CCMS, and clicking on the appropriate certi cation pro-gram on the Certi cation Progress screen. I your documentation is not approved, you will be contacted. Your credit or Part 4will not be obtained until both the appropriate PRC4 registration (with payment) and documentation have beenreceived and processed.

Candidates may request review o a new certi cation or PRC4 by contacting The IIA. Candidates who have a specialized cer-ti cation that is exam-based and is required or use ul in their audit environment should submit the in ormation and request orapproval to The IIAs Certi cation Department or review by the Pro essional Certi cation Board. (Candidates outside NorthAmerica should submit this in ormation to The IIAs Certi cation Department through their local IIA institute.) The Pro es-sional Certi cation Board will review the submitted certi cation and determine whether it is eligible or PRC4. Reviews aregenerally per ormed on a quarterly or biannual basis.


25/36 2w w w . i i . r g / C r i f i c i

iiA SPeCiALty exAmS

STANDARDS OF ELIGIbILITY AND VERIFICATION REQUIREMENTS FOR THE:

cerTificaTion in conTrol self assessmenT (ccsa ) cerTified financial services audiTor (cfsa ) cerTified governmenT audiTing professional (cgap )

To be eligible or CCSA, CFSA, and CGAP certi cation, a candidate must meet all o the ollowing requirements:

1. educaTion

RequIRement Candidates must hold a bachelors degree (or higher degree) or its educational equivalent rom an accredited college-

level institution. Applicants must meet the education requirement be ore their application can be approved andbe ore they can register and sit or an exam.

equIvalents/exCePtIons A minimum o two years o post-secondary education with an accredited organization, plus three years o generalbusiness experience, may be substituted or a bachelors degree in the CCSA, CFSA, and CGAP programs. (Thisexception is not allowed or the CIA program.)

RequIRed doCumentatIon Applicants must indicate their highest level o education on the specialty exam application. Proo o education (copy o degree or transcripts) is required. This document should be axed or e-mailed (along with

a cover sheet indicating the candidates ID number) immediately ollowing completion o the application. Candidates may be accepted into the respective program based on the in ormation that they provide about their edu-

cation on the application, but supporting documentation is still required. Applicants must provide accurate in ormation on the application. I a candidates submitted documentation does not

support the in ormation that was provided on the application, the candidate can ace review and censure by The IIAsInternational Ethics Committee, including, but not limited to, removal rom the certi cation program and revocationo the exam or certi cation.

2. experience

RequIRement CCSA candidates must obtain one year o control-related business experience, such as CSA, auditing, quality assur-

ance, risk management, or environmental auditing. CFSA candidates must obtain two years o audit experience in a nancial services environment. CGAP candidates must obtain two years o audit experience in a government environment ( ederal, national, state/

provincial, local, quasi-governmental areas, or authority/crown corporation).

required documenTaTion A completed, signed Experience Veri cation Form is required. This document should be submitted upon ull

completion o the experience requirement. Candidates may apply to the program and sit or the exam prior to satis ying the pro essional experience requirement,

but will not be certi ed until all program requirements have been met. The Experience Veri cation Form is available on page 30.


26/3622 w w w . i i . r g / C r i f i c i

3. professional conducT

RequIRement To be eligible or certi cation, an applicant must exhibit high moral and pro essional character and agree to abide by

The IIAs Code o Ethics. Agreement is a required part o the application process and is attested to on the application.The IIAs Code o Ethics is available on page 25 and online at www.theiia.org/guidance.

RequIRed doCumentatIon Candidates must submit a Character Re erence Form completed by an IIA-certi ed individual (CIA, CCSA, CGAP,

or CFSA), the candidates supervisor, or the candidates pro essor. This document should be axed or e-mailed imme-diately ollowing completion o the application.

Candidates may apply to the program and sit or the exam prior to submitting the Character Re erence Form, but willnot be certi ed until all program requirements have been met.

The Character Re erence Form is available on page 27.

4. faciliTaTion experience for ccsa candidaTes

thIs RequIRement does not aPPly to the CFsa oR CGaP PRoGRams.

RequIRement CCSA candidates must obtain seven hours o acceptable acilitation experience or at least 14 hours o acceptable

acilitation training. Facilitation experience or training must meet the guidelines listed on the Facilitation ValidationForm on page 29. Candidates may apply to the CCSA program and sit or the CCSA exam prior to satis ying the

acilitation requirement, but they will not be certi ed until all program requirements have been met.RequIRed doCumentatIon

A Facilitation Validation Form is required.

5. examinaTion

RequIRement Candidates must success ully complete the appropriate exam or their chosen specialty certi cation program. For CGAP candidates, an international version o the exam is available, as well as a version that is speci c to the

United States. CFSA candidates must choose one o three disciplines or their exam: Banking, Insurance, or Securities.

RequIRed doCumentatIon Candidates must register or an exam once their candidate application is approved. Candidates register online

through the CCMS at www.theiia.org/certi cation.

SUbMITTING AND CONFIRMING REQUIRED DOCUMENTATION

Required documentation should be submitted as an e-mail attachment to certi [email protected] or sent via ax to +1-407-937-1108. Submitted documents will typically be reviewed within approximately ve business days o receipt. You may con rm thatthe document has been approved by going to www.theiia.org/certi cation, logging in to your record on the CCMS, and clickingon the appropriate certi cation program on the Certi cation Progress screen. I the documentation is not approved, you willbe contacted.


27/36 2w w w . i i . r g / C r i f i c i

ELIGIbILITY PERIOD

Once a candidates application to the program has been approved, the candidate must continue to pursue certi cation until allo the requirements are met. A candidates program eligibility will expire, however, i all o the ollowing are true:

It has been our years rom the date that the candidates application was approved. The candidate has not success ully completed the required exam and supporting documentation requirements.

The candidate does not have a current open registration or an exam. (An open registration is de ned as a paid reg-istration or an exam or which the candidate has not yet sat. Exam registrations are valid or 180 days rom the datethat the registration is processed at The IIA.)

I a candidates program eligibility expires, the candidate must submit a new application and pay the appropriate ees in orderto re-enter the program. The certi cation programs eligibility now requires candidates to complete the program certi cationprocess within our years o application approval. I a candidate has not completed the certi cation process within our years,all ees and exam parts will be or eited. Candidates currently enrolled in the certi cation program will have our years romtheir last exam date to complete their certi cation, including submission o all required documents.

CCSA EXAM CONTENT

The CCSA exam tests a candidates understanding o important CSA undamentals, processes, and related topics such as risk,controls, and business objectives. The one-part exam includes 125 multiple-choice questions covering six domains:

CSA undamentals CSA program integration Elements o the CSA process Business objectives/organizational per ormance Risk identi cation and assessment Control theory and application

Candidates are given 3 hours and 15 minutes to complete the exam. For detailed topic outlines, visit www.theiia.org/certi ca-tion. Exam topics and/or ormat are subject to change as approved by the Exam Development Committee.

CFSA EXAM CONTENT

The CFSA exam tests a candidates knowledge o current audit practices and understanding o internal audit issues, risks, andremedies in the nancial services industry. The one-part exam includes 125 multiple-choice questions. The rst 100 questionscover our domains at an awareness level:

Financial services auditing Auditing nancial services products Auditing nancial services processes The regulatory environment

For the nal 25 questions, CFSA candidates are tested at the pro ciency level in their chosen discipline o banking, insurance,or securities.

Candidates are given 3 hours and 15 minutes to complete the exam. For detailed topic outlines, visit www.theiia.org/certi ca-tion. Exam topics and/or ormat are subject to change as approved by the Exam Development Committee.


28/3624 w w w . i i . r g / C r i f i c i

CGAP EXAM CONTENT

The CGAP exam tests a candidates knowledge o audit practices speci c to the government sector, and measures understandingo government audit standards, including The IIAs International Standards or the Pro essional Practice o Internal Auditingandthe International Organization o Supreme Audit Institutions (INTOSAI) government audit standards. Candidates who take theexam in the United States are also tested on Generally Accepted Government Auditing Standards (GAGAS/Yellow Book).

The one-part CGAP exam includes 125 multiple-choice questions covering our domains: Standards, governance, and risk/control rameworks Government auditing practice Government auditing skills and techniques Government auditing environment

Candidates are given 3 hours and 15 minutes to complete the exam.

For detailed topic outlines, visit www.theiia.org/certi cation. Exam topics and/or ormat are subject to change as approved by the Exam Development Committee.

iiA CertiFiCAtion APPLiCAtionAnd exAm reGiStrAtion PriCinG

See The IIAs website or the most current pricing in ormation: www.theiia.org/CertPricing. All ees are non-re undable andnon-trans erable.

Pricing in this link is applicable in the United States, Canada, and many other countries throughout the world. However, theseprices may be di erent in countries where the exams are administered through agreements with IIA institutes.

reSCHedULinG exAmS




29/36


30/3626 w w w . i i . r g / C r i f i c i

RULES OF CONDUCT

1. inTegriTyInternal auditors:

Shall per orm their work with honesty, diligence, and responsibility. Shall observe the law and make disclosures expected by the law and the pro ession. Shall not knowingly be a party to any illegal activity, or engage in acts that are discreditable to the pro ession o inter-

nal auditing or to the organization. Shall respect and contribute to the legitimate and ethical objectives o the organization.

2. obJecTiviTyInternal auditors:

Shall not participate in any activity or relationship that may impair or be presumed to impair their unbiased assess-ment. This participation includes those activities or relationships that may be in confict with the interests o theorganization.

Shall not accept anything that may impair or be presumed to impair their pro essional judgment. Shall disclose all material acts known to them that, i not disclosed, may distort the reporting o activities under

review.

3. confidenTialiTyInternal auditors:

Shall be prudent in the use and protection o in ormation acquired in the course o their duties. Shall not use in ormation or any personal gain or in any manner that would be contrary to the law or detrimental to

the legitimate and ethical objectives o the organization.

4. compeTencyInternal auditors:

Shall engage only in those services or which they have the necessary knowledge, skills, and experience. Shall per orm internal audit services in accordance with the I nternational Standards or the Pro essional Practice o

Internal Auditing. Shall continually improve their pro ciency and the e ectiveness and quality o their services.


31/36 2w w w . i i . r g / C r i f i c i

CHArACter reFerenCe Form

note to reCommender

The individual named below has applied to one o the certi ication programs administered by The Institute o Internal Auditors.

In considering the candidates quali ications or any o our certi ications, we require a character re erence evaluation by anindividual with an IIA certi ication, the candidates supervisor, or the candidates pro essor. The basis or this evaluation is theCode o Ethics established by The IIA. Please read the Code o Ethics and then complete and sign this orm. The Code o Ethicsis available at www.theiia.org/guidance.

inFormAtion AboUt CAndidAte

Candidates ID#:

Candidates Name (please print):

______________________________________________________________________________________________________

(Last Name) (First Name) (Middle Initial)

Candidates Organization: ________________________________________________________________________________

inFormAtion AboUt reCommender

I am (check all that apply):

A CIA (Certi ied Internal Auditor) A CFSA (Certi ied Financial Services Auditor)

A CCSA (Certi ication in Control Sel -Assessment) The candidates supervisor (current or prior)

A CGAP (Certi ied Government Auditing Pro essional) The candidates pro essor

Name (please print): ____________________________________________________________________________________

Title/Position: __________________________________________________________________________________________

Organization: __________________________________________________________________________________________

Address: ______________________________________________________________________________________________

Phone: _____________________________________________ Fax: ____________________________________________

E-mail: _______________________________________________________________________________________________

StAtement oF CHArACter reFerenCe

In my opinion, the candidate named on this orm exhibits high moral and pro essional character and meets the quali icationsset orth by the Code o Ethics established by The Institute o Internal Auditors.

Recommenders Signature: ______________________________________________________________________________

Date: ________________________________________________________________________________________________

Please submit completed orm as an attachment to certi [email protected] or ax to +1-407-937-1108. This document will bereviewed within approximately ive business days o receipt at The IIA. You may con irm that the document has been approvedby going to www.theiia.org/certi ication, logging into your record on the Certi ication Candidate Management System (CCMS),and clicking on the appropriate certi ication program on the Certi ication Progress screen. I the document cannot be approved,

you will be contacted.

Clear This Form


32/3628 w w w . i i . r g / C r i f i c i

FULL-time StUdent/ProFeSSor StAtUS Form

note to UniVerSity or CoLLeGe oFFiCiAL

The Institute o Internal Auditors (IIA) o ers reduced application and exam registration ees or the Certi ied Internal Auditor (CIA)program to candidates who are ull-time students or pro essors (educators) at accredited colleges/universities, as outlined below. In order ora candidate to be eligible or these reduced ees, the candidates school must con irm that certain requirements are met using the orm below.

Please complete and sign this orm, and return it to the student/pro essor or submission.inFormAtion AboUt CAndidAte

IIA Candidate ID #: ___________________________________________________________________________________________________

Candidates Name (please print): _________________________________________________________________________________________ (Last Name) (First Name) (Middle Initial)

note to CAndidAte (FULL-time StUdent/ProFeSSor)

In order to receive reduced ees or the CIA program, you must complete the ollowing steps (steps 1, 2, 6, and 8 not applicable i youare already a candidate in the CIA program):1. Follow directions in the Candidate Handbook to log in to The IIAs Certi ication Candidate Management System (CCMS), set up a

pro ile, and receive a candidate ID number.2. Complete the CIA Application Student/Pro essor in the CCMS and pay the reduced student/pro essor application ee. I you do

not have Internet access, you can use the paper application orm, but your processing times will be signi icantly longer. Your appli-cation will be held as pending until your Full-Time Student/Pro essor Status Form is received and approved.

3. Have an o icial rom your college or university complete and sign this Full-Time Student/Pro essor Status Form and return it to you. You must include your candidate ID number on the orm.

4. Pro essors: You must also submit a letter rom your local IIA chapter or institute supporting your request or pro essor status orpricing. You must include your candidate ID number on the letter and submit it along with this Full-Time Student/Pro essor StatusForm.

5. Submit the completed orm (and letter, or pro essors) as an attachment to certi [email protected] or ax to +1-407-937-1108. Thisdocument will be reviewed within approximately ive business days o receipt at The IIA. To veri y approval, log in to the CCMS andclick on Supporting Requirements approved student/pro essor orms will have an E ective Date and an Expiration Date.

6. Once this orm is approved, your CIA Application Student/Pro essor will be reviewed. Upon approval, you will receive an e-mailnoti ying you that you can proceed with the registration process.

7. The Full-Time Student/Pro essor Status Form and associated ees are valid or 180 days rom the date that the orm is processed/ approved at The IIA. You will automatically receive the reduced pricing or registrations completed within the 180-day period. A new

orm is required a ter 180 days i you are still eligible or discounted pricing.8. I your CIA application is denied because you do not meet the requirements or student/pro essor status, you will be noti ied, and your

CIA application will be cancelled and re unded. You must submit a regular CIA application in order to apply to the CIA program.

ConFirmAtion oF FULL-time StUdent/ProFeSSor StAtUS

I con irm that the candidate named on this orm is a: Full-time undergraduate* student (enrolled in at least 12 semester hours or equivalent) in his/her senior ( inal) year, as de ined by our

institution. Full-time graduate student (enrolled in at least 9 semester hours or equivalent), as de ined by our institution. Full-time pro essor at our institution, as de ined by our institution. Please speci y the courses being taught during this semester/quarter:

____________________________________________________________________________________________________________________

____________________________________________________________________________________________________________________* Full-time university students in their senior ( inal) year may enter the CIA program and sit or CIA exam parts be ore completing their

education requirement, however, they must complete the education requirement be ore they can be certi ied.

inFormAtion AboUt UniVerSity or CoLLeGe oFFiCiAL

Name o College/University O icial (please print): _____________________________________________________________Title: __________________________________________________________________________________________________Phone: _______________________________________________ E-mail: ___________________________________________Name o College or University: _____________________________________________________________________________Signature o College or University O icial: ___________________________________________________________________Date**: ________________________________________________________________________________________________

**Note: Form must be submitted within 30 days o this date.

Clear This Form


33/36


34/3630 w w w . i i . r g / C r i f i c i

exPerienCe VeriFiCAtion Form

inFormAtion AboUt CAndidAte

Candidates Name (Please Print): _____________________________________________________________________________________________________________________________(Last Name) (First Name) (Middle Initial)

Candidates ID Number:_____________________________________

The individual named above has applied to the ollowing certi ication program (check one) and must submit a completed, veri ied copy o this orm inorder to complete the experience requirement, as outlined below:

CIA (Certi ied Internal Auditor) 24 months o internal audit experience or its equivalent (de ined as experience in audit/assessmentdisciplines, including external auditing, quality assurance, compliance, and internal control).

Please check here i you have submitted a Masters degree.

CCSA (Certi ication in Control Sel -Assessment) 12 months o control-related business experience, such as CSA, auditing, quality assurance, risk management, or environmental auditing.

CGAP (Certi ied Government Auditing Pro essional) 24 months o auditing experience in a government environment ( ederal, state/provincial,local, quasi-governmental areas, authority/crown corporation).

CFSA (Certi ied Financial Services Auditor) 24 months o audit experience in a inancial services environment.

Pro essors: Two years o teaching experience in a related topic will be accepted as the equivalent o one year o work experience.I teaching experience is being veri ied, list course titles, dates, and description o courses.

PLeASe ComPLete tHe FoLLoWinG SeCtion WitH exPerienCe inFormAtion.PLeASe USe AdditionAL FormS iF needed.

Name o Organization: __________________________________________________________ Title: _________________________________________

Type o Industry: ___ Government ___ Financial Services ___ Other

Dates (Month/Day/Year) From: ____/____/____ To: ____/____/____

Check job duties: internal audit quality assurance risk management audit/assessment disciplinescompliance external auditing internal control

Other: ______________________________________________________________________________________________________________________

Name o Organization: __________________________________________________________ Title: _________________________________________

Type o Industry: ___ Government ___ Financial Services ___ Other

Dates (Month/Day/Year) From: ____/____/____ To: ____/____/____

Check job duties: internal audit quality assurance risk management audit/assessment disciplinescompliance external auditing internal control

Other: ______________________________________________________________________________________________________________________

inFormAtion AboUt VeriFier

I am (check all that apply): A CIA A CCSA A CGAP A CFSA The candidates supervisor (current or prior)

Name (please print): __________________________________________________________________________________________________________

Title/Position: ________________________________________________________________________________________________________________

Organization: ________________________________________________________________________________________________________________

Address: ____________________________________________________________________________________________________________________Phone: ______________________________________________________ Fax: _________________________________________________________

E-mail: _____________________________________________________________________________________________________________________

StAtement oF VeriFiCAtion

I veri y that the candidate named on this orm has completed the experience as listed above, and I attest that this experience meets the experiencerequirement o the program to which the candidate is applying, as outlined above.

Veri iers Signature: ____________________________________________________________ Date: ________________________________________

Please submit completed orm as an attachment to certi [email protected] or ax to +1-407-937-1108. This document will be reviewed within approxi-mately ive business days o receipt at The IIA. You may con irm that the document has been approved by going to www.theiia.org/certi ication, logginginto your record on the Certi ication Candidate Management System (CCMS), and clicking on the appropriate certi ication program on the Certi icationProgress screen. I the document cannot be approved, you will be contacted.

Clear This Form


35/36


36/36

G b h q

247 m i a

a s i g , f i 32701 usa

t +1-407-937-1111

f +1-407-937-1101

W www. ii . g

cia cfsa ccsa cgap handbook

Documents