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The Institute of Internal Auditors North AmericaBreadcrumb SeparatorCertificationBreadcrumb SeparatorCFSA CertificationBreadcrumb SeparatorExam Syllabus Domain 1
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Certified Financial Services Auditor® (CFSA®) Exam Syllabus — Domain I

Financial Services Auditing (25-35%)

(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. IIA International Professional Practices Framework (P)

B. Internal Control/Risk Management/Governance (P)

  1. Internal Control Frameworks
  2. Risk Management Frameworks
  3. Governance Models

C. Audit Process (P)

  1. Audit Planning
  2. Audit Fieldwork
    1. Risk Assessment
    2. Analytical Review
    3. Data Gathering and Evaluation
    4. Testing
    5. Tools and Techniques (e.g., CAAT)
  3. Audit Communications
  4. Monitoring Outcomes

D. Implications of Information Technology (P)

E. Auditing Financial Statement Elements (P)

  1. Balance Sheet
  2. Statement of Cash Flows
  3. Income/Expense Statement
  4. Off Balance-sheet Items

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.

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