Register Today! Online: Visit “Certification” at www.theiia.org

Enhance Your Career – Become a Certified Financial Services Auditor

The Certified Financial Services Auditor (CFSA) is The Institute of Internal Auditor’s (IIA) specialty certification program that measures an individual’s knowledge of, and proficiency in, audit priciples and practices within the banking, insurance, and securities financial service industries.

The CFSA exam is offered globally at more than 200 exam sites around the world serving, as the globally recognized and adopted symbol of an individual’s knowledge and proficiency in financial services auditing.

The exam format offers candidates a choice of three financial services disciplines - banking, insurance, and securities. Candidates may choose any one of these disciplines when taking the exam, regardless of their currentoccupational field.

Earning the CFSA designation will:

• Distinguish you from your peers.

• Carry weight with internal staff and external clients.

• Demonstrate your proficiency and professionalism.

• Give you personal satisfaction of achievement.

• Lay a foundation for continued improvement and advancement.

• Exempt you from taking Part IV of the Certified Internal Auditor® (CIA®) exam.

Who Should Earn a CFSA Designation?If you work in any of these industry categories, the CFSA program will benefit you:

• Banking Institutions

• Thrift/Savings and Loan Organizations

• Credit Unions

• Insurance Carriers, Agents, Services

• Security and Commodity Services

• Real Estate Services

• Holding and Investment Companies

• Credit Agencies

• Regulatory Agencies

• Other Financial Service Organizations

Tel: +1-407-937-1111 • Fax: +1-407-937-1101

Benefits of Becoming a CFSA ........................................................................................................ inside front cover

Eligibility Requirements ............................................................................................................................................ 1

Exam Content ............................................................................................................................................................ 3

Professional Recognition Credit for Part IV (PRC-IV) ............................................................................................ 4

Exam Schedule and Fees .......................................................................................................................................... 5

Special Offer .............................................................................................................................................................. 6

Preparing for the Exam ..............................................................................................................................................6

Registration Information .......................................................................................................................................... 7

Exam Site Admission and Administration ................................................................................................................ 8

Exam Grading .......................................................................................................................................................... 9

Performance Award ................................................................................................................................................ 10

Specialty Certifications .......................................................................................................................................... 10

Job and Industry Codes .......................................................................................................................................... 11

Exam Application Form .......................................................................................................................................... 12

International Registration ........................................................................................................................................ 13

Exam Sites .............................................................................................................................................................. 15

IIA Affiliates .......................................................................................................................................................... 16

Character Reference Form ...................................................................................................................................... 17

Experience Verification Form ................................................................................................................................ 18

Code of Ethics ........................................................................................................................................................ 19

Board of Regents .................................................................................................................................................... 20

Table of Contents

1 Register Today! Online: Visit “Certification” at www.theiia.org

Program Information

The CFSA designation is awarded to individuals who have:

• Met the program’s eligibility requirements.

• Successfully completed the CFSA exam.

• Provided appropriate verification of 24 months of auditing experience in a financial services environment.

• Agreed to adhere to The IIA’s Code of Ethics.

By applying to become a candidate in the CFSA program, an individual agrees to accept the conditions of the program as established by The IIA’s Board of Regents and Certification department.

Eligibility Requirements

Education

CFSA candidates must hold a bachelor’s degree or its educational equivalent from an accredited college-levelinstitution. Two years of post-secondary schooling with an accredited organization plus three years of financialservices experience may be substituted for a bachelor’s degree. A copy of the candidate’s diploma, transcripts,or other written proof of completion of a degree program must be submitted with, or directly following, the candidate’s application.

Applicants who do not possess a bachelor’s degree, and who are unsure whether their educational achievementsor professional designation qualify as equivalents, should submit related education/designation information (inEnglish) with their application and include a cover letter requesting review. This letter should be submitted wellin advance of the exam registration deadline.

Applicants will not be registered for the exam until educational equivalency can be determined. Applicants whohave not received notification of their equivalency/registration status within four weeks of submission of theapplication or equivalency request should contact The IIA immediately to verify their eligibility.

2Tel: +1-407-937-1111 • Fax: +1-407-937-1101

Character Reference

CFSA candidates must exhibit high moral and professional character and must submit a character reference from a CFSA, a CIA, an individual with another IIA certification, the candidate’s supervisor, or the candidate’sprofessor. (Refer to page 17 for form). The character reference form must be submitted with, or directly following, the candidate’s application.

Code of Ethics

CFSAs and CFSA candidates must agree to abide by the Code of Ethics established by The IIA (refer to page 19).

Work Experience

CFSA candidates are required to complete a minimum of 24 months of auditing experience in a financial services’ environment prior to receiving the CFSA certification. Experience verification should accompany thecandidate’s application if the requirement has been met, or may be submitted later when the requirement hasbeen met. Prompt submission of experience verification will expedite processing of the candidate’s certificationonce the candidate has passed the exam. (Refer to page 18 for form).

Special consideration for CIAs, CCSAs, and CGAPs who wish to take the CFSA exam: Based on previously met requirements, individuals who hold the CIA, CCSA, or CGAP designations are assumed to have met theeducation and character requirements of the CFSA program. These individuals will only be required to submitproof of auditing experience in a financial services environment in order to meet the eligibility requirements.

Continuing Professional Education (CPE)

CFSAs are required to maintain their knowledge and skills and to stay abreast of improvements and currentdevelopments in internal audit standards, procedures, and techniques within the financial services environment.Practicing CFSAs must complete and report 40 CPE hours every two years.

To initiate the CPE reporting process, 40 CPE hours are awarded to a candidate for passing the CFSA exam (20hours awarded in the year the exam is passed and 20 hours in the subsequent year).

It is the CFSA’s responsibility to ensure that the CPE hours claimed conform to the guidelines established by theBoard of Regents. (For details on reporting guidelines, visit “Certification” at www.theiia.org.)

Eligibility Requirements (continued)

Ongoing Certification Requirements

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Exam Content

The CFSA exam tests a candidate’s knowledge of current internal auditing practices and understanding of internal audit issues, risks, and remedies in the financial services industry. The exam consists of 125 multiple-choice questions. The first 100 questions cover topics that are germane to general financial services internalauditing activities. The remaining 25 questions specifically address one of the following disciplines - banking,insurance, and securities. The CFSA candidate may choose any one of the three disciplines as part of theirCFSA exam test. However, a candidate may not choose or be tested on more than one discipline. (Note: TheCFSA designation does not distinguish one chosen discipline from another.)

I. Financial Services Auditing

(25-35% - Proficiency Level)

A. IIA Professional Practice FrameworkB. Internal Control/ Risk Management/ GovernanceC. Audit ProcessD. Implications of Information TechnologyE. Auditing Financial Statement Elements

II. Auditing Financial Services Products

(25-35% - Awareness Level)

A. Lending/LoansB. DepositsC. TrustsD. AnnuitiesE. DerivativesF. Electronic ServicesG. Cash Management ServicesH. StocksI. BondsJ. CommoditiesK. Mutual FundsL. Employee BenefitsM. Capital Market ProductsN. Securities LendingO. Insurance PoliciesP. Insurance ProductsQ. Foreign ExchangeR. Asset Management (e.g., supervision of fund

managers’ portfolios and valuations)S. Money Market Products

III. Auditing Financial Service Processes

(25-35% - Awareness Level)

A. Risk ManagementB. UnderwritingC. SecuritizationsD. Treasury Operations (e.g., Cash Management)E. Back-office OperationsF. Marketing Sales and Distribution (e.g., Insurance

Agencies, Bank Branches, Brokers)G. ClaimsH. InvestmentsI. Broker/Dealer ActivitiesJ. Rating Advisory ServiceK. Mergers and AcquisitionsL. Loan Operations (e.g., Collateral Issues,

Perfecting Liens)

IV. The Regulatory Environment

(10-20% - Awareness Level)

A. Overview of the Regulatory EnvironmentB. Laws and RegulationsC. Stock Exchanges and Other MarketsD. Money and Banking

Individual Financial Services Discipline Sections (25 Questions - Proficiency Level)

Banking

A. ProductsB. ProcessesC. The Regulatory Environment

Insurance

A. ProductsB. ProcessesC. The Regulatory Environment

Securities

A. ProductsB. ProcessesC. The Regulatory Environment

Note: Exam topics and/or format are subject to change as approved by the Board of Regents.

4Tel: +1-407-937-1111 • Fax: +1-407-937-1101

Certification Agreement Countries

Individuals seeking to take the CFSA exam in the following countries must register with the corresponding IIAaffiliate, not with The IIA’s headquarters office. (Refer to pages 13-14 for contact information).

The CIA exam tests an individual’s knowledge of, and proficiency in, current internal auditing practices andunderstanding of internal audit issues, risks, controls, and governance. Additionally, candidates gain professionalinsights and a working knowledge of The IIA’s International Standards for the Professional Practice of InternalAuditing. The exam is offered in four parts, each part consisting of 125 multiple-choice questions.

Part I - The Internal Audit Activity’s Role in Governance, Risk, and Control

Part II - Conducting the Internal Audit Engagement

Part III - Business Analysis and Information Technology

Part IV - Business Management Skills

Professional Recognition Credit for Part IV of the CIA Exam (PRC-IV)

The Board of Regents has designated Part IV of the CIA exam the specialization part. Therefore, candidates withcertain professional certifications may receive credit for Part IV in lieu of sitting for the exam part. The IIA doesnot offer Professional Recognition Credit (PRC-IV) for CIA exam Parts I, II, or III, which are defined as the coreglobal syllabus.

The CFSA is one of the approved professional certifications for PRC-IV, along with the two other IIA specialtycertifications (CCSA and CGAP). Visit “Certification” at www.theiia.org for more information.

AustraliaAustriaChinaChinese TaiwanCzech RepublicFrance

GermanyGreeceIndonesiaIsraelItalyJapan

MalaysiaMoroccoThe NetherlandsNew ZealandPhilippinesSingapore

South AfricaSpainSwedenSwitzerlandThailandTurkey

Certified Internal Auditor® (CIA®) Exam

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Exam Dates Application Deadlines Exam Times

November 18, 2004 September 30, 2004 1:30–5:00 p.m. local time (13:30–17:00)

May 20, 2005 March 31, 2005

November 19, 2005 September 30, 2005

May 18, 2006 March 31, 2006

Exam Schedule and Fees

CFSA Exam Fees

Regular Exam Fee US $225(US $50 nonrefundable registration fee and US $175 exam fee)

Retest Exam Fee US $175

Canadian Exam Site Tax GST – 7%(Percent of total fees paid) HST – 15%

Deferrals/Cancellations/ChangesBy the registration deadline (without exam fee refund) US $0After registration deadline US $25Beginning Wednesday of week before exam US $175(a US $25 fee will be charged for all refund requests

No-show US $175

IIA Membership

A candidate does not have to be an IIA member to register for or receive the CFSA designation. However, thereare immediate and long-term member benefits and special offers that a candidate may wish to consider, such as:

• Discounts on CFSA review materials through The IIA Research Foundation’s Bookstore.

• No charge for Continuing Professional Education (CPE) reporting.

• Access to The IIA’s online auditing standards, ethics, and guidance information.

• Access to local IIA affiliates for professional development opportunities.

• Exam dates, sites, and fees are subject to change. All fees must be prepaid.

• Fees may vary in certain countries where the exam is administered under the direction of an IIA Affiliate. (Refer to page 15 for a list of these countries.)

• Grades will be withheld pending payment of any outstanding fees.

Exam Deferrals, Changes, and Cancellations

To defer, cancel, or make changes (site or parts) to a registration, the candidate must notify The IIA in writing(via mail, fax, or e-mail) and include payment of any required fees. If notification is received by the registrationdeadline, any deferrals, changes, and/or cancellations may be made at no cost, but a US $25 fee will be chargedfor exam fee refund requests.

If notification is received after the registration deadline, a US $25 fee is charged for all deferrals, changes,cancellations, and/or refunds. This fee increases to US $175 beginning on the Wednesday of the week before theexam. Deferrals, changes, and/or cancellations will not be accepted without receipt of the appropriate payment,and requests may not be submitted separately from payments.

If no written notice of deferral or cancellation is received prior to the exam, and the candidate fails to appear,a no-show fee of US $175 will be deducted from fees paid. Any unused monies will be held in the candidate’saccount pending further instructions. Monies left in the account after a candidate’s eligibility period expires willbe forfeited.

The IIA also offers the CFSA exam during many of its conference events. Visit Certification, CFSA, and ExamSchedule and Fees for the listing.

6Tel: +1-407-937-1111 • Fax: +1-407-937-1101

Financial Services Auditor Group Membership

The IIA has established the Financial Services Auditor (FSA) Group Membership to provide auditors in banking,insurance, and securities specific knowledge, guidance, and assistance on financial services auditing industrytrends and best practices. Members also have the opportunity to participate in forums with peer professionals tolearn and share new information and best practices.

FSA group members receive the following benefits:

1. US $50 off the regular IIA membership fee.2. 10 percent off FSA-related IIA books and publications through The IIA Bookstore.3. US $50 discount on a first-year subscription to The IIA’s Global Auditing Information Network (GAIN).4. Financial Services Times quarterly, on-line newsletter. 5. FSA Group Membership Directory.6. Training and networking opportunities.

Visit “Membership” at www.theiia.org for more information

and to become an FSA group member.

Special Offer

IIA Members - Program Registration Fee Waiver for Seminar/Conference

Attendance

The IIA will waive the CFSA program registration fee (a US $50 value) for any IIA member who registers forthe CFSA exam after attending an IIA headquarters-sponsored seminar or conference pertaining to financialservices auditing. This includes The IIA’s annual Financial Services Conference and courses offered throughVision University. To waive the fee, the candidate must include a copy of the continuing professional educationletter from the event with the CFSA exam application form. The offer expires one year from the completion dateof the seminar or conference and is not retroactive.

The CFSA exam is a self-study exam and does not require a prescribed curriculum. Candidates may choose their own method of preparing for the exam.

Sample Exam Questions

The IIA includes a limited number of sample CFSA exam questions on its Web site to give candidates an understanding of the types of questions that typically appear on the exam.

Study Materials

The IIA Research Foundation Bookstore offers a CFSA study guide developed by a third-party. To order, visit“Bookstore” at www.theiia.org.

Preparing for the Exam

7 Register Today! Online: Visit “Certification” at www.theiia.org

Registration Information

Candidates must complete and submit all of the following items for CFSA registration:

• CFSA Exam Application Form, along with the correct registration and exam fees (refer to page 12 for form).

• Proof of appropriate education.

• Character Reference Form (refer to page 17 for form).

• Work Experience Form* (refer to page 18 for form).

*Verification of work experience may be submitted at the time of the application or later when experience criteria have been met.

The IIA cannot guarantee a candidate’s right to sit for the CFSA exam if all of the above documentation is not received. The IIA will refund the registration and exam fees to candidates who are denied entrance into the program.

Exam Reapplication

Any candidate who wishes to retake the CFSA exam must reapply by completing the Reapplication Form that accompanies the grade letter or the online form by visiting “Certification” at www.theiia.org. Or, the individual may contact the Customer Service Center by e-mail: custserv@theiia.org; fax: +1-407-937-1101; or tel: +1-407-937-1111. The candidate must pay any appropriate exam fees.

Candidate Eligibility

Candidates have an initial eligibility period of two years from the first exam date after their registration isapproved to take the exam. Additionally, each time the candidate sits for the exam, the candidate’s eligibilityperiod is extended two years from the date of the last exam taken. If a candidate’s eligibility expires, the candidate must submit a new CFSA Exam Application Form and appropriate registration and exam fees to take the exam at a future date.

8Tel: +1-407-937-1111 • Fax: +1-407-937-1101

Sites

Candidates should choose the most convenient exam site location (refer to page 15 for a list or visit“Certification” at www.theiia.org) and include the appropriate site number on the application. The IIA makesevery attempt to accommodate site requests. In the event that the requested site is not available, The IIA willassign a candidate to the nearest available site. If the assigned site is not acceptable and the candidate choosesnot to sit for the exam, the registration and exam part fees will be refunded.

Authorization Letter

Approximately three weeks prior to the exam date, candidates will receive an authorization letter from The IIAwith a candidate identification number, the exam site number and address, the date and time to report to the site,and the time the exam will begin and end.

Candidates should review the letter for accuracy and report any errors or questions immediately to Certificationat +1-407-937-1323 (phone) or certification@theiia.org (e-mail). When contacting The IIA, please refer to thecandidate identification number. Any candidate who has not received an authorization letter two weeks prior tothe exam date or who has lost the authorization letter should contact Certification immediately.

Exam Materials

1. To be admitted at the exam site, a candidate must have:• The authorization letter.• Valid photo identification.

2. Candidates should bring their own pencils and erasers to the exam. Pens may not be used.

3. Candidates may also bring the following items to the exam:• A non-programmable six-function calculator with addition, subtraction, multiplication, division, square

root, and percentage functions. Calculators with additional functions (other than numerical memory) are not allowed.

• A translation dictionary, if the exam is not in the candidate’s native language.

4. No other items (papers, food, etc.) are allowed at the exam site. Drinks with lids are allowed.

Nondisclosure and Confidentiality

The CFSA exam is a non-disclosed exam, which means that current exam questions and answers are not published or divulged. Candidate question booklets must be turned in with the answer sheets at the conclusion of the exam.

Candidates in the CFSA program agree to keep the contents of the exam confidential and therefore may not discuss the specific exam content with anyone except The IIA’s Certification staff. Unauthorized disclosure ofexam material will be considered a breach of The IIA’s Code of Ethics and could result in disqualification of thecandidate or other appropriate censure.

Exam Site Admission and Administration

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Exam Misconduct Notice

The IIA and the Board of Regents consider candidate misconduct related to the certification process a seriousoffense. If exam site chairpersons, exam proctors, or Certification staff determine that misconduct has occurred,the Board of Regents will immediately refer the case to the International Ethics Committee for action.

Reportable offenses include, but are not limited to:

• Copying another candidate’s answers during the exam.• Assisting another candidate during the exam.• Using unauthorized material during the exam.• Removing exam booklets, in whole or part, from the exam site.• Discussing exam questions with anyone other than Certification staff.• Submitting false credentials.

Actions by The IIA’s International Ethics Committee may include: invalidation of exam results, disqualificationfrom participation in all IIA certification programs, and publication of the results of their due process in an IIApublication. If evidence of misconduct is discovered after a candidate has been awarded an IIA certification, itmay be revoked.

Concerns Regarding Exam Questions

Candidates who have concerns regarding exam questions or the testing experience should submit their commentsby fax to: +1-407-937-1313 or by e-mail to: certification@theiia.org within 96 hours following the completion ofan exam, for review by the Board of Regents prior to grading. Comments on exam questions must identify thegeneral content of the question and briefly outline any perceived flaw. Candidate input is gratefully acknowl-edged and considered in the evaluation of the exam and the testing program.

Exam Grading and Results

Grading Process

The Board of Regents and Certification strive to maintain fairness and consistency in grading the CFSA exam.Exam questions are graded with an optical scanner and any irregularities are thoroughly researched. The gradingprocess includes both a pre-exam review of the suggested responses and a post-exam review of the statistical performance of exam questions. Based on this review, appropriate scoring modifications and adjustments to thegrading scale may be made.

Passing Score

Statistical information from pre-tested questions is used to maintain comparable difficulty from one CFSA examto the next. Because the exact number of questions required to pass the exam may adjust slightly from one examto the next, all raw scores are converted to a reporting scale. A scaled score of 600 points or higher is required topass the CFSA exam. All exam results are final. Given the thorough review process outlined above, re-gradeswill not be performed.

Exam Results

Exam results are mailed by June 15 for the May exams and by December 15 for the November exams. Examstaken in conjunction with an IIA Conference will be mailed to the candidate within four weeks. Specific passingscores are not reported. Requests for copies of grade letters will not be accepted until two weeks after the releaseof exam results. Certification will not release grades by telephone.

Certificates

Once a candidate has successfully completed the CFSA exam and all program requirements, The IIA mails theCFSA certificate to the local IIA affiliate for presentation to the successful candidate. A listing of IIA affiliatesmay be found by visiting “The IIA” at www.theiia.org.

Exam Site Admission and Administration (continued)

10Tel: +1-407-937-1111 • Fax: +1-407-937-1101

Performance Award

Everyone who earns a CFSA certification is a winner. Additionally, The IIA presents the CFSA HighestAchievement Award to the highest-scoring candidate each year in recognition of the candidate’s outstanding performance.

To be eligible for the award, the candidate must be taking the CFSA exam for the first time and must successfully complete the exam in one sitting. The winner receives an all-expense paid trip to The IIA’s Financial Services Conference where the individual is recognized and the certificate is presented.

Other Specialty Certifications

In addition to the CFSA program, The IIA offers two additional specialty certifications:

Certification in Control Self-Assessment® (CCSA®)

The CCSA specialty certification is designed for practitioners of control self-assessment (CSA). The exam probes candidates’ knowledge of CSA and risk management fundamentals and processes.

Certified Government Auditing Professional (CGAP®)

The CGAP specialty certification is designed specifically for government auditingprofessionals at all levels. It tests the candidates’ comprehension of governmentauditing practices, methodologies, and environment, as well as related standardsand risk/control models.

As with the CFSA exam, the CCSA and CGAP certifications serve as professionalrecognition credit for Part IV of the Certified Internal Auditor (CIA) exam.

11 Register Today! Online: Visit “Certification” at www.theiia.org

Select the position that best describesyour role and function (not necessarilyyour exact title) in your organization.Enter the appropriate number in the jobcode section of the application.

200 Chief Audit Executive—I am themost senior auditing officer for the organ-ization with ultimate responsibility forthe entire internal auditing function.

210 Director of Auditing—I am thechief auditor authorized to direct a broad,comprehensive program of internal audit-ing within my organization.

220 Audit Manager—I administer theinternal auditing activity of an assignedlocation within the general guidelines provided by the director of auditing.

230 Audit Staff—I conduct, or assist inconducting, reviews of assigned organiza-tional and functional activities.

245 IT Audit Director—I am head of the IT auditing activity within myorganization.

250 IT Audit Manager—I administerthe IT auditing activity of an assignedlocation within the general guidelinesprovided by the director of auditing.

260 IT Audit Staff—I conduct, or assistin conducting, reviews of assigned orga-nizational and functional activities relatedto IT auditing.

275 Audit Services Contractor—I offerinternal audit services on a contractedbasis.

280 External Public Accountant—I ama practicing public accountant, charteredaccountant, etc.

300 Corporate Management—I am acorporate officer, CFO, CIO, CEO (anddo not qualify under another job codeabove).

310 Educator—I am principallyemployed as an educator at a college oruniversity (PhD, DBA, EdD, etc.).

320 Student—I am pursuing a degreedprogram at a college or university (includ-ing doctoral candidates) on a full-timebasis.

330 Retired—I am retired from activeemployment (otherwise refer to anotherjob code).

340 Audit Committee Member—I aman audit committee member of a corpo-rate board of directors (and do not qualifyunder another job code above).

350 Management Consultant—I amprimarily an independent consultant withan interest in internal auditing (otherwiserefer to another job code).

360 Other—Specify title or job description.

Agriculture, Forestry, & Fisheries0100 Agricultural, forestry, fisheries,

production/services

Mining1000 Mining1300 Oil and gas extraction

Contract Construction1500 Construction

Manufacturing2000 Food/kindred products2100 Tobacco manufacturers2200 Textile mill products/apparel2400 Lumber/wood products (incl.

furniture/fixtures)2600 Paper and allied products (incl.

printing/publishing)2800 Chemicals2830 Drugs and research2840 Petroleum refining and related

industries3010 Rubber and plastics products3100 Leather, stone and glass

products3300 Primary metal industries3400 Fabricated metal products

(including nonelectric machinery)

3500 Industrial and commercialmachinery

3510 Aerospace3520 Computers and related

devices/equipment

3600 Electrical machinery,electronic equipment and supplies

3700 Transportation equipment3800 Scientific, photographic,

medical goods3900 Miscellaneous manufacturing

industries

Transportation, Communications,& Utility Services4000 Land transportation4400 Water transportation4500 Air transportation4700 Other transportation services4800 Communication services4810 Telecommunications4900 Electric/gas/sanitary services4910 Gas services4920 Gas and electric services4930 Sanitary services

Wholesale & Retail Trade5000 Wholesale trade5300 Retail trade5800 Eating and drinking places

Financial, Insurance, & Real Estate6000 Banking & financial

institutions6030 Nonbanking bank services

(e.g., leasing)6040 Thrift and savings and loan

organizations6100 Credit unions

6130 Other credit agencies6200 Security and commodity

services6300 Insurance carriers, agents,

services6500 Real estate services6700 Holding/investment companies

Services7000 Hotels/lodging services7200 Personal/social services7300 Contracted audit services7310 Management consultants7320 Information technology

services7330 Executive placement services7500 Repair services7600 Gaming/lottery7800 Motion pictures/amusement &

recreational services8000 Health services8100 Legal services8200 Educational services8600 Membership organizations8900 Public accounting/accounting/

bookkeeping services8910 Miscellaneous services

Government9100 Federal/national government9200 State/provincial government9300 Local government9400 International government

Nonclassifiable9900 Nonclassifiable establishments

Job Codes

Industry Codes

Job and Industry Codes

12

Name: ____________________________________________________________________________________________________________________________________________Last Name First Name Middle Name or Initial

Prefix (Mr., Mrs., Ms.): ______________________________________ Suffix (Jr., Sr., III, other): ____________________ Nickname: ______________________________________________

Gender: ■■ Male ■■ Female Date of Birth: ______________________________________________ Mother’s Maiden Name:____________________________________________________

IIA MEMBERSHIP/ CUSTOMER INFORMATION:

Are you a member or prior customer of The IIA? ■■ Yes – ID #: ____________________________________ ■■ No - See p. 6 for special membership offer.

Send all IIA mail to: ■■ Home ■■ Office

Title: __________________________________________________________________________________________

Organization:______________________________________________________________________________________________

Business Address: ________________________________________________________________________________________

City/State/Province: ________________________________________________________________________________________

ZIP/Mail Code/Country: __________________________________________________________________________

E-mail:: ________________________________________________________________________________________

Business phone/ext.: ______________________________________________________________________________________

Fax:____________________________________________________________________________________________

Home address: __________________________________________________________________________________

City/State/Province: ________________________________________________________________________________________

ZIP/Mail Code/Country: __________________________________________________________________________

Home phone:______________________________________________________________________________________________

For faster and easier processing, visit “Certification” at www.theiia.org to register online. Candidates seeking to take the CFSA exam in Australia, Austria,China, Chinese Taiwan, Czech Republic, France, Germany, Greece, Indonesia, Israel, Italy, Japan, Malaysia, Morocco, The Netherlands, New Zealand,Philippines, Singapore, South Africa, Spain, Sweden, Switzerland, Thailand, and Turkey should refer to page 16 for registration information.

EDUCATION: (Copy of degree or transcripts must be

submitted with or directly following application.)

Highest degree attained:

■■ Bachelor’s degree (BS, BA, BCom, etc.)

■■ Master’s degree (MS, MA, MBA, etc.)

■■ Doctorate

■■ Other: ________________________________________________

Year awarded: ________________________________________

CERTIFICATIONS ATTAINED: (Check as many as appropriate.)

■■ CIA

■■ CCSA

■■ CGAP

■■ CPA – State/Country:________________________________

■■ CA – Country: ____________________________________

■■ CMA – Country: __________________________________

■■ CGA

■■ CISA

■■ CTA/CTCP

■■ Other ____________________________________________

INTERNAL AUDITING EXPERIENCE:

■■ None ■■ Less than 1 year

■■ 1 year but less than 2 years ■■ 2 or more years

SPECIAL CONDITIONS:■■ Check here if you need accommodations for a special

condition (such as a disability). Include a separate letter

stating what type of accommodations you require.

OTHER INFORMATION:■■ Check here if you have ever been convicted of a felony.

EXAMINATION DATE for which you are applying:■■ May ■■ November Year: ______________________Special Offering: __________________________________

EXAMINATION SITE: (see listing, p. 15)Code: ________________________________________________

City/State/Province: ____________________________________

Country:____________________________________________________

E-MAIL CONFIRMATION:■■ Check this box if you would like to receive confirmation and

site authorization for this registration via your e-mail address

provided above instead of by regular mail. (This option does

not apply for exam results.)

If you indicate above that The IIA does not have permission to

use your e-mail address for general IIA communications, you

may still choose the e-mail option here.

FEES: Application will not be processed without appropriatepayment. Prices are subject to change.

Registration Fee ■■ US $50■■ Waived (See p. 6)

Exam Fee ■■ US $175

If paying by wire transfer, add US $15. ________________

In Canada, add GST/HST (see p. 15). ________________

If paying by check drawn on bank outside

the United States and Canada, add US $30. ____________

TOTAL: ________________

■■ Check or money order enclosed.

■■ Charge to my: ■■ VISA ■■ MasterCard ■■ American Express

Card Number: ______________________________________________

Expiration Date: ____________________________________________

Signature: ____________________________________________________

■■ Wire transfer in process. (Candidate’s name must be refer-

enced on wire transfer.)

Date Sent: __________________________________________________

Originating Bank:____________________________________________

CERTIFICATION:By submitting this form, I certify that I have read and will abide

by the provisions of the Code of Ethics (see p. 19) and accept all

conditions of the CFSA program.

Signature: __________________________________________________

Date: ______________________________________________________

U.S. Federal ID#: 13-5532538GST #: R124590001Wire Transfer – Bank of America:Account #: 1330059799, Routing #: 026009593

RETURN TO:

P.O. Box 281196Atlanta, GA 30384-1196 U.S.A.

or Fax: +1-407-937-1101

PREFERENCES ■■ Check here if you do not want your name included on

mailing lists other than IIA mailings.■■ Check here if you do not want your e-mail address used

for general IIA communications.

JOB CODE (see p. 11): __________________________

INDUSTRY CODE (see p. 11): ________________________

IIA AFFILIATE CODE (see p. 16): ________________

AFFILIATE LOCATION:

City/State/Province: ______________________________

Country: __________________________________________

If mailing by express mail, send to: The Institute of Internal Auditors,247 Maitland Ave., Altamonte Springs, FL 32701-4201 U.S.A.

CFSA Examination Application

DISCIPLINE:

■■ Banking ■■ Insurance ■■ Securities

13 Register Today! Online: Visit “Certification” at www.theiia.org

Candidates seeking to take the CFSA exam in Australia, Austria, China, Chinese Taiwan, Czech Republic,France, Germany, Greece, Indonesia, Israel, Italy, Japan, Malaysia, Morocco, The Netherlands, New Zealand,Philippines, Singapore, South Africa, Spain, Sweden, Switzerland, Thailand, and Turkey must register with the corresponding IIA affiliate. All applications and fees must be mailed directly to the appropriate affiliate, andquestions concerning registration within these affiliates should be directed to the following:

International Registration

Note:

Other countries

may be added to

this list. Visit

“Certification” at

www.theiia.org

for updates.

AustraliaJulie YoungIIA Australia Level 10, 222 Pitt StreetSydney NSW 2000AustraliaTel: +612 9267 9155Fax: +612 9264 9240E-mail: julie.young@iia.asn.au

AustriaGünther Meggeneder, CIADresdner StraBe 70A-1201 WienAustriaTel: +43 1 331 51 DW 166Fax: +43 1 331 51 DW 4622E-mail: gunther.meggeneder@ama.gv.at

ChinaCao Zhiyong, CIAChina Institute Audit Society14/F, Qinglan Plaza (east)24 DongSiShiTiaoDongcheng DistrictBeijing 100007ChinaTel: +86 10 640 66 559Fax: +86 10 640 67 192E-mail: caozhiyong.IIAC@263.net

Chinese TaiwanMark Lu, CIAIIA Chinese TaiwanShu Mei Chen, CIA16, 5F, Section 5, Nan King E. RoadTaipeiTaiwanTel: +886 2 276 80936Fax: +886 2 276 80897E-mail: shumei@iia.org.tw

Czech RepublicJaroslava Hrebikova, CIACeska sporitelna a.s.Internal Audit SectionP.O. Box 838113 98 Praha ICzech RepublicTel: +420 2 22 00 4505Fax: +420 2 22 00 4250E-mail: jhrebikova@csas.cz

FranceFlorence Bion, CIAI.F.A.C.I.12 bis, place Henri Bergson75008 ParisFranceTel: +33 1 40 08 48 00Fax: +33 1 40 08 48 20E-mail: fbion@IFACI.com

GermanyKlaus Haas, CIADeutsches Institut für Interne Revisione.V. (IIR)OHMSTR.5960486 Frankfurt GermanyTel: +49 69 71 376920Fax: +49 69 71 376969E-mail: info@iir-ev.deWeb page: iir-ev.de

GreeceLalka Gospodinova, CIAHellenic Institute of Internal AuditorsVictoria Sq.12 Gyilfordou St.104 34 AthensGreeceTel: +30 210 8259 504 Alternate Tel: +30 210 6781 293Fax: +30 210 8231 152Mobile: +30 694 4320 930E-mail: hiia@ath.forthnet.gr

IndonesiaPhil Leifermann, CIAPT Insight ConsultingMenara BCD, Level 4Jl. Jend. Sudirman Kav. 26Jakarta 12920IndonesiaTel: +62 21 250 6696Fax: +62 21 250 6697E-mail: phil.leifermann@insight.co.idWeb page: www.insight.co.id

14Tel: +1-407-937-1111 • Fax: +1-407-937-1101

IsraelEliezer WeltmanIIA Israel99 Hashmonaim StreetTel-Aviv 67011IsraelTel: +972-356-10933Fax: +972-356-14908E-mail: office@iia.org.il

ItalyGiovanni Grossi, CIA, CCSA, CGAPAssocfsazione Italiana InternalAuditorsVia Santa Tecla 520122 MilanoItalyTel: +390 2 805 5699Fax: +390 2 869 95492E-mail: cfsa@aiiaweb.it

JapanYukinao Kanda, CIAIIA Japan3F 15 Sankyo Bldg.2-7-12 Tsukiji Chuo-kuTokyo 104-0045JapanTel: +81 3 3542 7571Fax: +81 3 3542 7584E-mail: ykanda@iiajapan.com

MalaysiaZaimah IsmailIIA Malaysia160 3 3 Kompleks MaluriJalan Jejaka Taman Maluri CherasKuala Lumpur, 55100Malaysia Tel: +603 982 1148Fax: +603 982 1241E-mail: zaimah@iiam.com.my

MoroccoMohamed Barnia, CIAOffice D’Exploitation des Ports175 Bd ZerktouniCasablanca 20100MoroccoTel: +212 2 223 2324Fax: +212 2 225 0832E-mail: barnia@odep.org.ma

The NetherlandsMilka LesparreIIA NetherlandsA.J. Ernststraat 551083 GR AmsterdamNetherlandsTel: +31 20 301 0358Fax: +31 20 301 0392E-mail: iia@iia.nl

New Zealand Julie YoungIIA AustraliaLevel 10, 222 Pitt StreetSydney NSW 2000AustraliaTel: +612 9267 9155Fax: +612 9264 9240E-mail: julie.young@iia.asn.au

Philippines Edel Mary Vegamora, CIAIIA PhilippinesRm 205-B ComFoods Bldg.Sen. Gil Puyat Corner P. TamoMakati City, Metro Manila 3117PhilippinesTel: +63 2 840 8873Fax: +63 2 848 5231E-mail:edelmary.vegamora@asia.ing.com

Singapore C.K. Siow, CIAIIA Singapore80 Raffles PlaceLevel 36 UOB Plaza 1Singapore 048624SingaporeTel: +6248 4647Fax: +6248 4954E-mail: iiasg@singnet.com.sg

South AfricaMary Van EdeIIA South AfricaP.O. Box 2290Bedfordview, 2008South AfricaTel: +27 11 450 1040/1041Fax: +27 11 450 1070E-mail: certification@iiasa.org.za

Spain Javier Faleato, CIAInstituto de Auditores Internos deEspañaFrancisco de Rojas, 5, 1 Pl.28010 MadridSpainTel: +34 91 593 2345Fax: +34 91 593 2932E-mail: jfaleato@iai.es

SwedenKlas ScholdstromIIA SwedenKlarabergsviadukten 70 ingang 4D (1)World Trade CenterP.O. Box 70396107 24 StockholmSwedenTel: +46 8 506 361 66Fax: +46 8 506 361 76E-mail: klas.scholdstrom@irf.a.se

Switzerland Walter HessSwiss Institute of Internal AuditingP.O. Box 892CH-8025ZurichSwitzerlandTel: +41 1 267 7575Fax: +41 1 267 7585E-mail:walter.hess@treuhand-kammer.ch

Thailand Angkana XutoIIA Thailand4th Fl., 2 St. Gabriel’s FoundationBldg.Soi Thong Loh 25Sukhumvit 55 Rd.Wattana, Bangkok, 10110ThailandTel: +66 2 712 9124 7Fax: +66 2 712 9128E-mail: auditor@theiiat.or.th

TurkeySenol Toygar, CIAZorlu HoldingZorlu Plaza 34840 AmbarliAvcilar IstanbulTurkeyTel: +90 212 456 2431Fax: +90 212 422 0114E-mail: senol.toygar@zorlu.com

International Registration (continued)

15 Register Today! Online: Visit “Certification” at www.theiia.org

Argentina249 Buenos Aires

AustraliaSee International Registration, p. 13

AustriaSee International Registration, p. 13

Bahamas247 Nassau

Bahrain806 Awali

Barbados605 St. Michael

Belgium205 Brussels

Bermuda601 Hamilton

Bolivia229 La Paz

Botswana819 Gaborone

Brazil223 São Paulo

CanadaAlberta

072 Calgary*092 Edmonton*700 Fort McMurray*

British Columbia026 Vancouver*

Manitoba033 Winnipeg*

New Brunswick901 Fredericton**

Newfoundland227 St. John’s**

Northwest Territories801 Yellowknife*

Nova Scotia126 Halifax**

Ontario094 Ottawa*008 Toronto*

Quebec010 Montréal*127 Quebec City*

Saskatchewan172 Regina*

China, People’s Republic ofSee International Registration, p. 13

China165 Hong Kong

Chinese TaiwanSee International Registration, p. 13

Colombia123 Bogota

Costa Rica264 San Jose

Cyprus293 Nicosia

Czech RepublicSee International Registration, p. 13

Denmark039 Copenhagen

Egypt821 Cairo

England021 London

Estonia300 Tallinn

Fiji289 Suva

Finland040 Helsinki

FranceSee International Registration, p. 13

GermanySee International Registration, p. 13

GreeceSee International Registration, p. 13

Guyana299 Georgetown

Hungary251 Budapest

India186 Bangalore686 Chennai687 Kolkata

Exam Sites Note: Site availability is subject to change.

078 Mumbai (Bombay)115 New Delhi

IndonesiaSee International Registration, p. 13

IsraelSee International Registration, p. 14

ItalySee International Registration, p. 14

Jamaica191 Kingston

JapanSee International Registration, p. 14

Jordan880 Amman

Korea218 Seoul

Kuwait804 Kuwait

Latvia297 Riga

Lebanon306 Beirut

MalaysiaSee International Registration, p. 14

Mexico204 Mexico City

MoroccoSee International Registration, p. 14

Namibia820 Windhoek

The NetherlandsSee International Registration, p. 14

Netherlands Antilles304 Curacao

New ZealandSee International Registration, p. 14

Norway199 Oslo

Oman808 Muscat

Pakistan313 Islamabad703 Karachi231 Lahore

Panama171 Panama City

Peru256 Lima

PhilippinesSee International Registration, p. 14

Poland283 Warsaw

Portugal253 Lisbon

Qatar805 Doha

Russia301 Moscow

Saudi Arabia190 Dhahran259 Jeddah294 Riyadh

SingaporeSee International Registration, p. 14

South AfricaSee International Registration, p. 14

SpainSee International Registration, p. 14

SwedenSee International Registration, p. 14

SwitzerlandSee International Registration, p. 14

ThailandSee International Registration, p. 14

Trinidad & Tobago224 Trinidad & Tobago

TurkeySee International Registration, p. 14

Tunisia250 Tunis

Uganda248 Kampala

United Arab Emirates267 Abu Dhabi767 Dubai

United StatesAlabama

056 Birmingham202 Montgomery

Alaska147 Anchorage

Arizona080 Phoenix

Arkansas234 Fayetteville107 Little Rock

California188 Beach Cities004 Los Angeles082 Orange County066 Sacramento052 San Diego009 San Francisco705 Santa Barbara

Colorado070 Denver

Connecticut051 Hartford

District of Columbia027 Washington

Florida315 Gainesville099 Jacksonville012 Miami090 Orlando217 Palm Beach County156 Pensacola226 Southwest Florida103 Tallahassee089 Tampa

Georgia029 Atlanta161 Columbus

Hawaii098 Honolulu

Idaho102 Boise

Illinois073 Bloomington003 Chicago145 Springfield

Indiana083 Fort Wayne031 Indianapolis

Iowa096 Des Moines

Kansas048 Kansas City648 Pittsburg242 Topeka142 Wichita

Kentucky206 Lexington017 Louisville

Louisiana121 Baton Rouge035 New Orleans054 Shreveport

Maine111 Portland/Augusta

Maryland022 Baltimore

Massachusetts013 Boston

Michigan002 Detroit125 W. Michigan163 Lansing

Minnesota239 Lake Superior/Duluth016 Minneapolis

Mississippi134 Jackson

Missouri233 Jefferson City015 St. Louis

Montana712 Helena

Nebraska053 Omaha

Nevada122 Las Vegas157 Reno

New Hampshire183 Manchester

New Jersey166 Atlantic City043 Edison230 Princeton

New Mexico135 Albuquerque

New York087 Albany024 Buffalo241 Long Island001 New York City020 Rochester058 Syracuse

North Carolina091 Charlotte116 Greensboro996 Jacksonville113 Raleigh-Durham

North Dakota237 Bismarck

Ohio028 Cincinnati007 Cleveland038 Columbus006 Dayton046 Toledo

Oklahoma036 Oklahoma City018 Tulsa

Oregon049 Portland

Pennsylvania144 Allentown088 Lancaster005 Philadelphia011 Pittsburgh

Rhode Island160 Providence

South Carolina194 Charleston108 Columbia148 Greenville

South Dakota168 Sioux Falls

Tennessee177 Chattanooga162 Johnson City085 Knoxville106 Memphis119 Nashville

Texas159 Austin030 Dallas504 Edinburg055 Fort Worth023 Houston076 San Antonio

Utah045 Salt Lake City

Vermont151 Burlington

Virginia209 Northern Virginia037 Richmond175 Roanoke093 Virginia Beach

Washington255 Mid Columbia034 Seattle138 Spokane

West Virginia193 Charleston

Wisconsin189 Madison019 Milwaukee

Wyoming240 Cheyenne

United States Territories/Commonwealth Guam

995 AganaOkinawa

807 Okinawa/Camp ButlerPuerto Rico

109 San JuanVenezuela

290 CaracasZambia

292 LusakaZimbabwe

222 Harare

* Candidates choosing this exam site must pay Canadian GST tax (7% per part) on exam part fees,

including administrative fee for Professional Recognition Credit.

** Candidates choosing this exam site must pay Canadian HST tax (15% per part) on exam part

fees, including administrative fee for Professional Recognition Credit.

16Tel: +1-407-937-1111 • Fax: +1-407-937-1101

ALGERIA 273ARGENTINA* 249AUSTRALIA* 212AUSTRIA* 271AZERBAIJAN 296BAHAMAS 247BARBADOS 298BELGIUM* 205BERMUDA

Hamilton 601BOLIVIA

La Paz 229 Sucre 277

BOTSWANA 285BRAZIL* 223CAMEROON** 308CANADA Alberta

Calgary 072Edmonton 092

British Columbia Vancouver 026

Manitoba Winnipeg 033

Newfoundland Newfoundland & Labrador 227

Nova Scotia Maritime 126(Nova Scotia, New Brunswick and

Prince Edward Island) Ontario

Ottawa 094Toronto 008

Quebec Montreal 010Quebec City 127

Saskatchewan Saskatchewan (Regina) 172

CHILE 275CHINA* 219CHINESE TAIWAN* 258COLOMBIA

Bogota 123COSTA RICA 264CURACAO 304CYPRUS 293CZECH REPUBLIC* 269DENMARK 039DOMINICAN REPUBLIC* 262ECUADOR* 195EGYPT

Cairo 312EL SALVADOR 221ESTONIA 300ETHIOPIA 270FIJI 289FINLAND* 040FRANCE* 084GERMANY* 268GHANA 265GREECE 286GUAM

U.S. Pacific (Okinawa) 276HONDURAS** 305HONG KONG, CHINA 165HUNGARY 251INDIA* 186INDONESIA 228ISRAEL* 068ITALY* 104JAMAICA 191JAPAN* 060JORDAN** 307KOREA, REPUBLIC OF 218KYRGYZSTAN** 310LATVIA 297LEBANON** 306LITHUANIA 303LUXEMBOURG 278MALAWI 295MALAYSIA* 133MEXICO* 204MOROCCO 252

IIA Affiliates by Country/State or Province/City/City Code

NAIROBI** 314NETHERLANDS* 287NEW ZEALAND* 215 NICARAGUA 266NORWAY* 199PAKISTAN

Islamabad** 313Karachi 274Pakistan 231

PANAMA 171PERU* 256PHILIPPINES* 025POLAND

Polska 283PORTUGAL

Lisbon 253RUSSIA

Moscow 301SAUDI ARABIA

Dhahran 190Riyadh 294

SENEGAL 272SINGAPORE* 129SLOVENIA 302SOUTH AFRICA* 081SPAIN* 200SWEDEN* 042SWITZERLAND* 280THAILAND* 288TRINIDAD & TOBAGO 224TUNISIA* 250TURKEY 279UKRAINE 309UNITED ARAB EMIRATES

Dubai 267UNITED KINGDOM & IRELAND* 021UNITED STATES Alabama

Birmingham 056Mobile 207Montgomery 202North Alabama (Huntsville) 114

Alaska 147Arizona

Phoenix 080Tucson 112

Arkansas Ark-La-Tex 054Central Arkansas (Little Rock) 107North Arkansas 234

California Beach Cities (Torrance) 188Inland Empire (San Bernardino) 257Los Angeles 004Northern California – East Bay 216Orange County 082Sacramento 066San Diego 052San Fernando Valley 181San Francisco 009San Gabriel Valley 208San Jose (San Carlos, Santa Cruz,Santa Clara) 079

Colorado Denver 070

Connecticut Southern New England (Hartford) 051Westchester-Fairfield (Greenwich,Stamford) 086

Delaware Philadelphia (Wilmington) 005

District of Columbia Washington, DC 027

Florida Central Florida (Orlando) 090Florida West Coast (Tampa) 089Gainesville 315Miami 012Northeast Florida (Jacksonville) 099Northwest Florida (Pensacola) 156Palm Beach County 217Southwest Florida (Fort Myers) 226Tallahassee 103

Georgia Atlanta 029Coastal Georgia 236Columbus 161

Hawaii Hawaii 098

Idaho Boise 102

Illinois Central Illinois (Peoria,Bloomington) 073Chicago 003Northwest Metro Chicago 197Springfield 145

Indiana Fort Wayne 083Indianapolis 245Michiana (South Bend) 095Tri-State (Evansville) 311

Iowa Central Iowa (Des Moines) 096Heartland - Iowa 260Quad Cities (Davenport) 243

Kansas Kansas City 048Topeka 242Wichita 142

Kentucky Central Kentucky (Lexington) 206Louisville (Frankfort) 017South Central Kentucky***

LouisianaArk-La-Tex (Shreveport) 054Baton Rouge 121Monroe 225New Orleans 035

MaineDowneast Maine (Portland) 111Northeast Assoc./Downeast Maine (Bangor)***

Maryland Baltimore 022

Massachusetts Greater Boston 013Southern New England (Springfield) 051

Michigan Detroit 002Lansing 163Michiana (Benton Harbor) 095Western Michigan (Grand Rapids) 125

Minnesota Lake Superior (Duluth) 239Twin Cities (St. Paul, Minneapolis) 016

Mississippi Central Mississippi (Jackson) 134Mississippi Gulf Coast (Biloxi) 281

Missouri Central Missouri (Jefferson City) 233Kansas City 048Ozarks (Springfield) 232St. Louis 015

Nebraska Ak-Sar-Ben (Lincoln, Omaha) 053

Nevada Las Vegas 122Northern Nevada (Reno) 157

New Hampshire Granite State (Manchester) 183

New Jersey Atlantic City 166Central Jersey (Trenton) 230North Jersey (Newark, West Caldwell, Hackensack) 043

New Mexico Albuquerque 135Santa Fe 201

New York Albany 087Central New York (Syracuse) 058Long Island 241New York 001Rochester 020Westchester-Fairfield (White Plains) 086Western New York (Buffalo) 024

North Carolina Charlotte Area 091Raleigh-Durham 113Triad (Greensboro) 116

North Dakota Central NoDak 237

Ohio Central Ohio (Columbus) 038Cincinnati 028Dayton 006Northeast Ohio (Akron, Canton,Cleveland) 007Toledo 046

Oklahoma Oklahoma City 036Tulsa 018

Oregon Portland 049Salem 291

Pennsylvania Central Penn (Lancaster) 088Lehigh Valley (Allentown) 44Northeastern Pennsylvania (Scranton) 185Philadelphia 005Pittsburgh 011

Puerto Rico Puerto Rico (San Juan) 109

Rhode Island Ocean State 160

South Carolina Coastal Carolina (Charleston) 194Palmetto (Columbia) 108Western Carolinas (Greenville) 148

South Dakota Sioux Falls 168

Tennessee Chattanooga Area 177East Tennessee (Knoxville) 085Memphis 106Nashville 119

Texas Ark-La-Tex 054Austin 159Dallas 030El Paso 152Fort Worth 055Houston 023San Antonio 076

Utah Salt Lake City (Provo) 045

Vermont Green Mountain (Montpelier) 151

Virginia Central Virginia (Richmond) 037Northern Virginia (McLean) 209Southwest Virginia (Roanoke) 175Tidewater (Norfolk) 093Triad (Southern Virginia) 116Tri-Cities (Big Stone Gap)***

Washington Mid-Columbia (Richland) 255Nisqually (Tacoma) 176Puget Sound (Seattle) 034Spokane 138

Wisconsin Fox Valley (WI) (Stevens Point) 167Green Bay 167Madison 189Milwaukee 019

Wyoming Rocky Mountain Cheyenne 240

URUGUAY* 263VENEZUELA

Caracas 290ZAMBIA

Lusaka 292ZIMBABWE 222

* Institutes** Chapters-in-formation***Chapter Affiliates

17 Register Today! Online: Visit “Certification” at www.theiia.org

Note to Recommender:

The individual named below has applied to sit for the Certified Financial Services Auditor (CFSA) examination.In considering the candidate’s qualifications for the CFSA designation, we require a character reference evaluation by a CFSA, an individual with another IIA certification, or the candidate’s supervisor. The basis forthis evaluation is the Code of Ethics established by The IIA. Please read the Code of Ethics and then completethis form. The Code of Ethics is available on p. 19 of the CFSA Program Information and Registration Packageor by visiting “Guidance” at www.theiia.org.

Please return this form to the candidate so that the form may accompany the candidate’s CFSA ExamApplication Form.

Information About Candidate:

Candidate’s Name (please print):

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

Candidate’s Organization: ________________________________________________________________

Recommender’s Authority:

I am (check all that apply):

■■ A CIA (Certified Internal Auditor)

■■ A CFSA (Certified Financial Services Auditor)

■■ A CCSA (Certification in Control Self-Assessment)

■■ A CGAP (Certified Government Auditing Professional)

■■ The candidate’s supervisor (current or prior)

Statement of Character Reference:

In my opinion, (candidate’s name) __________________________________________________________

meets the qualifications set forth by the Code of Ethics established by The Institute of Internal Auditors.

Recommender’s Signature: ________________________________________________________________

Date: __________________________________________________________________________________

Information About Recommender:

Name (please print):______________________________________________________________________

Title/Position: __________________________________________________________________________

Organization: __________________________________________________________________________

Address: ______________________________________________________________________________

Business Phone: ________________________________________________________________________

Fax: __________________________________________________________________________________

E-mail: ________________________________________________________________________________

Character Reference Form

18Tel: +1-407-937-1111 • Fax: +1-407-937-1101

Work Experience Verification Form

The individual named below has applied to sit for the Certified Financial Services Auditor (CFSA) examination.In considering the candidate’s qualifications for the CFSA designation, we require verification that the candidatehas attained 24 months of auditing experience in a financial services environment.

Information About Candidate:

Candidate’s Name (please print):

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

Candidate’s Organization: ____________________________________________________________________

Verifier’s Authority:

I am (check all that apply):

■■ A CIA (Certified Internal Auditor) ■■ A CCSA (Certification in Control Self-Assessment)

■■ A CFSA (Certified Financial Services Auditor) ■■ A CGAP (Certified Government Auditing Professional)

■■ The candidate’s supervisor (current or prior)

Statement of Verification:

I verify that (candidate’s name) ________________________________________________________________has completed at least 24 months of auditing experience in a financial services environment, as described below.

Verifier’s Signature: ____________________________________________________ Date: ________________

Candidate’s Experience:

The following information about the candidate should be listed in chronological order, with the most recentposition listed first. Please list the candidate’s job title, dates employed, and a brief description of the candidate’sduties and responsibilities. If teaching experience is being verified, list course titles, dates, and description ofcourses. (Two years of teaching experience in a related financial services auditing subject is accepted as theequivalent of one year of work experience.)

Title:______________________________________________________________________________________

Dates From: ____________________________________________ To: ______________________________

Description of Duties: ________________________________________________________________________

__________________________________________________________________________________________

Title:______________________________________________________________________________________

Dates From: ____________________________________________ To: ______________________________

Description of Duties: ________________________________________________________________________

__________________________________________________________________________________________

Information About Verifier:

Name (please print): ________________________________________________________________________

Title/Position: ______________________________________________________________________________

Organization: ______________________________________________________________________________

Address: __________________________________________________________________________________

Business Phone: ______________________________ Fax: ________________________________________

E-mail: ____________________________________________________________________________________

19 Register Today! Online: Visit “Certification” at www.theiia.org

Introduction

The purpose of The Institute’s Code of Ethics is to promote an ethical culture in the profession ofinternal auditing.

Internal auditing is an independent, objective assur-ance and consulting activity designed to add valueand improve an organization’s operations. It helps an organization accomplish its objectives by bringinga systematic, disciplined approach to evaluate andimprove the effectiveness of risk management, con-trol, and governance processes.

A code of ethics is necessary and appropriate for theprofession of internal auditing, founded as it is on the trust placed in its objective assurance about riskmanagement, control, and governance.

The Institute’s Code of Ethics extends beyond thedefinition of internal auditing to include two essentialcomponents:

1. Principles that are relevant to the profession and practice of internal auditing;

2. Rules of Conduct that describe behavior norms expected of internal auditors.

These rules are an aid to interpreting the Principlesinto practical applications and are intended to guidethe ethical conduct of internal auditors. The Code ofEthics together with The Institute’s ProfessionalPractices Framework and other relevant Institute pronouncements provide guidance to internal auditorsserving others. “Internal auditors” refers to Institutemembers, recipients of or candidates for IIA profes-sional certifications, and those who provide internalauditing services within the definition of internalauditing.

Applicability and Enforcement

This Code of Ethics applies to both individuals andentities that provide internal auditing services. ForInstitute members and recipients of or candidates forIIA professional certifications, breaches of the Codeof Ethics will be evaluated and administered accord-ing to The Institute’s Bylaws and AdministrativeGuidelines. The fact that a particular conduct is notmentioned in the Rules of Conduct does not prevent itfrom being unacceptable or discreditable, and there-fore, the member, certification holder, or candidatecan be liable for disciplinary action.

Principles

Internal auditors are expected to apply and uphold thefollowing principles:

IntegrityThe integrity of internal auditors establishes trust andthus provides the basis for reliance on their judgment.

ObjectivityInternal auditors exhibit the highest level of profes-sional objectivity in gathering, evaluating, and com-municating information about the activity or processbeing examined. Internal auditors make a balanced

The Institute of Internal Auditors Code of Ethics

assessment of all the relevant circumstances and arenot unduly influenced by their own interests or byothers in forming judgments.

Confidentiality Internal auditors respect the value and ownership ofinformation they receive and do not disclose informa-tion without appropriate authority unless there is alegal or professional obligation to do so.

Competency Internal auditors apply the knowledge, skills, andexperience needed in the performance of internalauditing services.

Rules of Conduct

1. Integrity Internal auditors:

1.1. Shall perform their work with honesty, diligence,and responsibility.

1.2. Shall observe the law and make disclosuresexpected by the law and the profession.

1.3. Shall not knowingly be a party to any illegalactivity, or engage in acts that are discreditable to theprofession of internal auditing or to the organization.

1.4. Shall respect and contribute to the legitimate andethical objectives of the organization.

2. Objectivity Internal auditors:

2.1. Shall not participate in any activity or relation-ship that may impair or be presumed to impair theirunbiased assessment. This participation includes thoseactivities or relationships that may be in conflict withthe interests of the organization.

2.2 Shall not accept anything that may impair or bepresumed to impair their professional judgment.

2.3 Shall disclose all material facts known to themthat, if not disclosed, may distort the reporting ofactivities under review.

3. Confidentiality Internal auditors:

3.1 Shall be prudent in the use and protection ofinformation acquired in the course of their duties.

3.2 Shall not use information for any personal gain orin any manner that would be contrary to the law ordetrimental to the legitimate and ethical objectives ofthe organization.

4. Competency Internal auditors:

4.1. Shall engage only in those services for whichthey have the necessary knowledge, skills, and experience.

4.2 Shall perform internal auditing services in accor-dance with the Standards for the Professional Practiceof Internal Auditing.

4.3 Shall continually improve their proficiency andthe effectiveness and quality of their services.

20Tel: +1-407-937-1111 • Fax: +1-407-937-1101

Chairperson

Urton Anderson, PhD, CIA, CCSA, CGAP, CGAProfessorUniversity of Texas at AustinUSA

Vice-Chairperson

Kurt Riedener, CIA, CISA, FLMIVice President, Auditing DepartmentMetropolitan Life Insurance CompanyUSA

Board Members

Frank Alvern, CIA, CCSA, CISAHead of Competence CentreNordea BankNorway

Guillermo Rosas Barragan, CIA, CCSA, CISAERA 2000, S.A. de C.V.Mexico

Angie Chin, CIA, CPA, CRP, CBAGeneral DirectorGeneral Motors CorporationUSA

Wendy Fu, CIA, ACCAFinancial ControllerVeolia Water South China Ltd.China

Jerry Gose, CIA, CCSA, CGAP, CMA, CISAAssistant General AuditorUnion Pacific CorporationUSA

G. Randolph Just, CIA, CCSA, CPA, CMA, FHFMA,CMPA, CISA, CFEVice President and Chief Internal AuditorThe Schwan Food CompanyUSA

Matthias Linnenkugel, CIA, CPA, CISA, STB, WPManaging PartnerMDS Moehrle GmbHGermany

John Servage, CIA, CCSA, CGAP, CISA, CMADirector of Internal Audit EPCOR Utilities, Inc.Canada

Alan Siegfried, CIA, CCSA, CGAP, CFSA, CPA,CISA, CBA, CCPPartnerErnst & Young LLPUSA

The IIA Board of Regents

IIA conferences are proven effective, value-added, and popular among peer internal auditing professionals.Designed by practitioners, they deal with the most current topics and issues, including governance, control self-assessment, best practices, business risk, and industry-specific issues.

The IIA also offers professional development seminars in the areas of audit essentials, risk and control, skillsdevelopment, information technology, government, and other specialties. The courses are taught by some of thebest internal audit leaders and facilitators who bring real-world experience into the classroom. Seminars areoffered in numerous convenient locations during the year. Web-based training and various subscription servicesare also offered. The IIA continually updates and develops new seminar courses to keep pace with the ever-changing training needs of the internal auditing profession.

Just by attending an IIA conference or seminar related to financial services internal auditing, you may be eligiblefor a:

• Waiver of the CFSA exam initial registration fee.

• Free seminar or conference registration with three paid registrations.

• Discount on an IIARF Bookstore order.

• Discount on IIAOnlineCPE.org Web-based training registration.

Register for an IIA conference or seminar today and move forward with your professional development goals.Visit “Training” at www.theiia.org, or request a catalog through custserv@theiia.org.

IIA Conferences and Seminars

ESTABLISHED IN 1941, The Institute of Internal Auditors (The IIA)

serves as the global leader in certification, education, research, and

technological guidance for the internal audit profession.

The history of internal auditing has been synonymous with that of

The IIA and its motto - “Progress Through Sharing.” The IIA

provides International Standards for the Professional Practice of

Internal Auditing, presents important conferences and seminars

for professional development, produces leading-edge educational

products, certifies qualified audit professionals, delivers quality

assessments, conducts benchmarking surveys, and undertakes

valuable research projects through The IIA Research Foundation.

NONPROFIT ORGANIZATION

U.S. POSTAGE

PAIDTHE INSTITUTE OF

INTERNAL AUDITORS

247 Maitland Ave.Altamonte Springs, FL 32701-4201U.S.A.

7/04177 MER/MF Printed in the U.S.A.

www.theiia.org