Skip Ribbon Commands
Skip to main content
The Institute of Internal Auditors North AmericaBreadcrumb SeparatorCertificationBreadcrumb SeparatorCCSA CertificationBreadcrumb SeparatorExam Syllabus Domain 6
Certifications & Qualifications
Expand/CollapseNew to Certification?

Expand/CollapseCurrently Enrolled?

Expand/CollapseAlready Certified?

Expand/CollapseCIA Certification

Expand/CollapseQIAL Qualification

Expand/CollapseCGAP Certification
Expand/CollapseCFSA Certification
Expand/CollapseCCSA Certification
Get Started
Eligibility Requirements
Exam Syllabus
Sample Exam Questions
CPE Requirements
Exam Preparation Resources
Expand/CollapseCRMA Certification
Expand/CollapseCPSA and CPEA Certification

Access CCMS & User Guide
Administrative Directives
CBT Exam Tutorial
CCMS Single Sign On
Certification Corner News
Certifications Merchandise
Candidate Eligibility Extension
Document Upload Portal
Download Handbook
Exam Language Offerings
Exam Security
Pricing Structure
Recognized CPE Providers
Social Media & Open Badging
Certification FAQ

Certification in Control Self-Assessment® (CCSA®) Exam Syllabus — Domain VI

Domain VI: Control Theory and Application (20-25%)

(P) = Candidates must exhibit proficiency (thorough understanding; ability to apply concepts) in these topic areas.

(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these topic areas.

A. Corporate governance, control theory, and models (P)

  1. Accountability and responsibility for control
  2. Defining control
  3. Relationship between risk, control, and objectives

B. Methods for judging and communicating the overall effectiveness of the system of internal control (P)

  1. Using CSA to support management's assertion on controls

C. Relationship between informal and formal controls (P)

D. Techniques for evaluating formal controls (manual or automated) (P)

E. Techniques for evaluating informal controls/control environment (P)

F. Control documentation techniques (P)

  1. Flowcharting
  2. Business process mapping
  3. Control charts
  4. Control questionnaires
  5. Internal Control over financial reporting

G. Control design and application (P)

  1. Defining control objectives
  2. Control design (e.g., preventive, detective, corrective; informal, formal)
  3. Cost/benefits

H. Techniques for determining control track record for the organization (e.g., reviews, audits, other assessments) (A)

IMPORTANT! CCMS users go here to prepare for Single Sign On.

Access CCMS

Candidates from the following countries must refer to their local IIA Institute web-site or contact their local representative for more information about local certification processes:

The information contained on this website pertains to all other countries.