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Enhance Your Career – Become a CertifiedFinancial Services AuditorThe Certified Financial Services Auditor (CFSA) is The Institute of Internal Auditor’s (IIA) specialtycertification program that measures an individual’s knowledge of, and proficiency in, audit priciples andpractices 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 globallyrecognized 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, andsecurities. 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 OrganizationsRegister Today! Online: Visit “Certification” at www.theiia.org

Table of ContentsBenefits of Becoming a CFSA ........................................................................................................ inside front coverEligibility Requirements ............................................................................................................................................ 1Exam Content ............................................................................................................................................................ 3Professional Recognition Credit for Part IV (PRC-IV) ............................................................................................ 4Exam Schedule and Fees .......................................................................................................................................... 5Special Offer .............................................................................................................................................................. 6Preparing for the Exam ..............................................................................................................................................6Registration Information .......................................................................................................................................... 7Exam Site Admission and Administration ................................................................................................................ 8Exam Grading .......................................................................................................................................................... 9Performance Award ................................................................................................................................................ 10Specialty Certifications .......................................................................................................................................... 10Job and Industry Codes .......................................................................................................................................... 11Exam Application Form .......................................................................................................................................... 12International Registration ........................................................................................................................................ 13Exam Sites .............................................................................................................................................................. 15IIA Affiliates .......................................................................................................................................................... 16Character Reference Form ...................................................................................................................................... 17Experience Verification Form ................................................................................................................................ 18Code of Ethics ........................................................................................................................................................ 19Board of Regents .................................................................................................................................................... 20Tel: +1-407-937-1111 • Fax: +1-407-937-1101

Program InformationThe 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 theprogram as established by The IIA’s Board of Regents and Certification department.Eligibility RequirementsEducationCFSA 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, thecandidate’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.1 Register Today! Online: Visit “Certification” at www.theiia.org

Eligibility Requirements (continued)Character ReferenceCFSA candidates must exhibit high moral and professional character and must submit a character referencefrom 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 directlyfollowing, the candidate’s application.Code of EthicsCFSAs and CFSA candidates must agree to abide by the Code of Ethics established by The IIA (refer to page 19).Work ExperienceCFSA candidates are required to complete a minimum of 24 months of auditing experience in a financialservices’ 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 previouslymet 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.Ongoing Certification RequirementsContinuing 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.)Tel: +1-407-937-1111 • Fax: +1-407-937-11012

Exam ContentThe CFSA exam tests a candidate’s knowledge of current internal auditing practices and understanding ofinternal audit issues, risks, and remedies in the financial services industry. The exam consists of 125 multiplechoicequestions. 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 ElementsII. 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 fundmanagers’ portfolios and valuations)S. Money Market ProductsIII. 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., InsuranceAgencies, 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 BankingIndividual Financial Services Discipline Sections (25 Questions - Proficiency Level)BankingA. ProductsB. ProcessesC. The Regulatory EnvironmentInsuranceA. ProductsB. ProcessesC. The Regulatory EnvironmentSecuritiesA. ProductsB. ProcessesC. The Regulatory EnvironmentNote: Exam topics and/or format are subject to change as approved by the Board of Regents.3 Register Today! Online: Visit “Certification” at www.theiia.org

Certified Internal Auditor ® (CIA ® ) ExamThe 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 ControlPart II - Conducting the Internal Audit EngagementPart III - Business Analysis and Information TechnologyPart IV - Business Management SkillsProfessional 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.Certification Agreement CountriesIndividuals 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).AustraliaAustriaChinaChinese TaiwanCzech RepublicFranceGermanyGreeceIndonesiaIsraelItalyJapanMalaysiaMoroccoThe NetherlandsNew ZealandPhilippinesSingaporeSouth AfricaSpainSwedenSwitzerlandThailandTurkeyTel: +1-407-937-1111 • Fax: +1-407-937-11014

Financial Services Auditor Group MembershipThe 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 informationand to become an FSA group member.Special OfferIIA Members - Program Registration Fee Waiver for Seminar/ConferenceAttendanceThe 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.Preparing for the ExamThe CFSA exam is a self-study exam and does not require a prescribed curriculum. Candidates may choosetheir own method of preparing for the exam.Sample Exam QuestionsThe IIA includes a limited number of sample CFSA exam questions on its Web site to give candidates anunderstanding of the types of questions that typically appear on the exam.Study MaterialsThe IIA Research Foundation Bookstore offers a CFSA study guide developed by a third-party. To order, visit“Bookstore” at www.theiia.org.Tel: +1-407-937-1111 • Fax: +1-407-937-11016

Registration InformationCandidates 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 documentationis not received. The IIA will refund the registration and exam fees to candidates who are denied entranceinto the program.Exam ReapplicationAny candidate who wishes to retake the CFSA exam must reapply by completing the Reapplication Formthat accompanies the grade letter or the online form by visiting “Certification” at www.theiia.org. Or, theindividual 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 EligibilityCandidates 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, thecandidate must submit a new CFSA Exam Application Form and appropriate registration and exam feesto take the exam at a future date.7 Register Today! Online: Visit “Certification” at www.theiia.org

Exam Site Admission and AdministrationSitesCandidates 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 LetterApproximately 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 Materials1. 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, squareroot, and percentage functions. Calculators with additional functions (other than numerical memory) arenot 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 ConfidentialityThe CFSA exam is a non-disclosed exam, which means that current exam questions and answers are notpublished or divulged. Candidate question booklets must be turned in with the answer sheets at the conclusionof the exam.Candidates in the CFSA program agree to keep the contents of the exam confidential and therefore may notdiscuss 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.Tel: +1-407-937-1111 • Fax: +1-407-937-11018

Exam Site Admission and Administration (continued)Exam Misconduct NoticeThe 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 QuestionsCandidates 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 acknowledgedand considered in the evaluation of the exam and the testing program.Exam Grading and ResultsGrading ProcessThe 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 statisticalperformance of exam questions. Based on this review, appropriate scoring modifications and adjustments to thegrading scale may be made.Passing ScoreStatistical 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 ResultsExam 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.CertificatesOnce 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.9 Register Today! Online: Visit “Certification” at www.theiia.org

Performance AwardEveryone 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 outstandingperformance.To be eligible for the award, the candidate must be taking the CFSA exam for the first time and mustsuccessfully complete the exam in one sitting. The winner receives an all-expense paid trip to The IIA’sFinancial Services Conference where the individual is recognized and the certificate is presented.Other Specialty CertificationsIn 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 controlself-assessment (CSA). The exam probes candidates’ knowledge of CSA andrisk 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.Tel: +1-407-937-1111 • Fax: +1-407-937-110110

Job and Industry CodesJob CodesSelect 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 organizationwith ultimate responsibility forthe entire internal auditing function.210 Director of Auditing—I am thechief auditor authorized to direct a broad,comprehensive program of internal auditingwithin my organization.220 Audit Manager—I administer theinternal auditing activity of an assignedlocation within the general guidelinesprovided by the director of auditing.230 Audit Staff—I conduct, or assist inconducting, reviews of assigned organizationaland functional activities.245 IT Audit Director—I am headof 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 organizationaland 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 (includingdoctoral 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 corporateboard 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 jobdescription.Industry CodesAgriculture, Forestry, & Fisheries0100 Agricultural, forestry, fisheries,production/servicesMining1000 Mining1300 Oil and gas extractionContract Construction1500 ConstructionManufacturing2000 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 relatedindustries3010 Rubber and plastics products3100 Leather, stone and glassproducts3300 Primary metal industries3400 Fabricated metal products(including nonelectricmachinery)3500 Industrial and commercialmachinery3510 Aerospace3520 Computers and relateddevices/equipment3600 Electrical machinery,electronic equipment andsupplies3700 Transportation equipment3800 Scientific, photographic,medical goods3900 Miscellaneous manufacturingindustriesTransportation, 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 servicesWholesale & Retail Trade5000 Wholesale trade5300 Retail trade5800 Eating and drinking placesFinancial, Insurance, & Real Estate6000 Banking & financialinstitutions6030 Nonbanking bank services(e.g., leasing)6040 Thrift and savings and loanorganizations6100 Credit unions6130 Other credit agencies6200 Security and commodityservices6300 Insurance carriers, agents,services6500 Real estate services6700 Holding/investment companiesServices7000 Hotels/lodging services7200 Personal/social services7300 Contracted audit services7310 Management consultants7320 Information technologyservices7330 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 servicesGovernment9100 Federal/national government9200 State/provincial government9300 Local government9400 International governmentNonclassifiable9900 Nonclassifiable establishments11 Register Today! Online: Visit “Certification” at www.theiia.org

CFSA Examination ApplicationFor 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.Name: ____________________________________________________________________________________________________________________________________________Last Name First Name Middle Name or InitialPrefix (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 ■ OfficeTitle: __________________________________________________________________________________________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:______________________________________________________________________________________________PREFERENCES■ Check here if you do not want your name included onmailing lists other than IIA mailings.■ Check here if you do not want your e-mail address usedfor 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: __________________________________________EDUCATION: (Copy of degree or transcripts must besubmitted 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■ 1 year but less than 2 years■ Less than 1 year■ 2 or more yearsSPECIAL CONDITIONS:■ Check here if you need accommodations for a specialcondition (such as a disability). Include a separate letterstating what type of accommodations you require.OTHER INFORMATION:■ Check here if you have ever been convicted of a felony.DISCIPLINE:■ Banking ■ Insurance ■ SecuritiesEXAMINATION 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 andsite authorization for this registration via your e-mail addressprovided above instead of by regular mail. (This option doesnot apply for exam results.)If you indicate above that The IIA does not have permission touse your e-mail address for general IIA communications, youmay 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 $175If paying by wire transfer, add US $15. ________________In Canada, add GST/HST (see p. 15). ________________If paying by check drawn on bank outsidethe United States and Canada, add US $30.____________TOTAL: ________________■ Check or money order enclosed.■ Charge to my: ■ VISA ■ MasterCard ■ American ExpressCard Number: ______________________________________________Expiration Date: ____________________________________________Signature: ____________________________________________________■ Wire transfer in process. (Candidate’s name must be referencedon wire transfer.)Date Sent: __________________________________________________Originating Bank:____________________________________________CERTIFICATION:By submitting this form, I certify that I have read and will abideby the provisions of the Code of Ethics (see p. 19) and accept allconditions of the CFSA program.Signature: __________________________________________________Date: ______________________________________________________U.S. Federal ID#: 13-5532538GST #: R124590001Wire Transfer – Bank of America:Account #: 1330059799, Routing #: 026009593RETURN TO:P.O. Box 281196Atlanta, GA 30384-1196 U.S.A.or Fax: +1-407-937-1101If mailing by express mail, send to: The Institute of Internal Auditors,247 Maitland Ave., Altamonte Springs, FL 32701-4201 U.S.A.12

International RegistrationCandidates 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 thecorresponding 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:Note:Other countriesmay be added tothis list. Visit“Certification” atwww.theiia.orgfor updates.AustraliaJulie YoungIIA AustraliaLevel 10, 222 Pitt StreetSydney NSW 2000AustraliaTel: +612 9267 9155Fax: +612 9264 9240E-mail: julie.young@iia.asn.auAustriaGünther Meggeneder, CIADresdner StraBe 70A-1201 WienAustriaTel: +43 1 331 51 DW 166Fax: +43 1 331 51 DW 4622E-mail: gunther.meggeneder@ama.gv.atChinaCao 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.netChinese 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.twCzech 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.czFranceFlorence 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.comGermanyKlaus Haas, CIADeutsches Institut für Interne Revisione.V. (IIR)OHMSTR.5960486 FrankfurtGermanyTel: +49 69 71 376920Fax: +49 69 71 376969E-mail: info@iir-ev.deWeb page: iir-ev.deGreeceLalka Gospodinova, CIAHellenic Institute of Internal AuditorsVictoria Sq.12 Gyilfordou St.104 34 AthensGreeceTel: +30 210 8259 504Alternate Tel: +30 210 6781 293Fax: +30 210 8231 152Mobile: +30 694 4320 930E-mail: hiia@ath.forthnet.grIndonesiaPhil 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.id13 Register Today! Online: Visit “Certification” at www.theiia.org

International Registration (continued)IsraelEliezer WeltmanIIA Israel99 Hashmonaim StreetTel-Aviv 67011IsraelTel: +972-356-10933Fax: +972-356-14908E-mail: office@iia.org.ilItalyGiovanni Grossi, CIA, CCSA, CGAPAssocfsazione Italiana InternalAuditorsVia Santa Tecla 520122 MilanoItalyTel: +390 2 805 5699Fax: +390 2 869 95492E-mail: cfsa@aiiaweb.itJapanYukinao 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.comMalaysiaZaimah IsmailIIA Malaysia160 3 3 Kompleks MaluriJalan Jejaka Taman Maluri CherasKuala Lumpur, 55100MalaysiaTel: +603 982 1148Fax: +603 982 1241E-mail: zaimah@iiam.com.myMoroccoMohamed Barnia, CIAOffice D’Exploitation des Ports175 Bd ZerktouniCasablanca 20100MoroccoTel: +212 2 223 2324Fax: +212 2 225 0832E-mail: barnia@odep.org.maThe NetherlandsMilka LesparreIIA NetherlandsA.J. Ernststraat 551083 GR AmsterdamNetherlandsTel: +31 20 301 0358Fax: +31 20 301 0392E-mail: iia@iia.nlNew ZealandJulie YoungIIA AustraliaLevel 10, 222 Pitt StreetSydney NSW 2000AustraliaTel: +612 9267 9155Fax: +612 9264 9240E-mail: julie.young@iia.asn.auPhilippinesEdel 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.comSingaporeC.K. Siow, CIAIIA Singapore80 Raffles PlaceLevel 36 UOB Plaza 1Singapore 048624SingaporeTel: +6248 4647Fax: +6248 4954E-mail: iiasg@singnet.com.sgSouth AfricaMary Van EdeIIA South AfricaP.O. Box 2290Bedfordview, 2008South AfricaTel: +27 11 450 1040/1041Fax: +27 11 450 1070E-mail: certification@iiasa.org.zaSpainJavier Faleato, CIAInstituto de Auditores Internos deEspañaFrancisco de Rojas, 5, 1 Pl.28010 MadridSpainTel: +34 91 593 2345Fax: +34 91 593 2932E-mail: jfaleato@iai.esSwedenKlas 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.seSwitzerlandWalter HessSwiss Institute of Internal AuditingP.O. Box 892CH-8025ZurichSwitzerlandTel: +41 1 267 7575Fax: +41 1 267 7585E-mail:walter.hess@treuhand-kammer.chThailandAngkana 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.thTurkeySenol Toygar, CIAZorlu HoldingZorlu Plaza 34840 AmbarliAvcilar IstanbulTurkeyTel: +90 212 456 2431Fax: +90 212 422 0114E-mail: senol.toygar@zorlu.comTel: +1-407-937-1111 • Fax: +1-407-937-110114

Exam Sites Note: Site availability is subject to change.Argentina249 Buenos AiresAustraliaSee International Registration, p. 13AustriaSee International Registration, p. 13Bahamas247 NassauBahrain806 AwaliBarbados605 St. MichaelBelgium205 BrusselsBermuda601 HamiltonBolivia229 La PazBotswana819 GaboroneBrazil223 São PauloCanadaAlberta072 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. 13China165 Hong KongChinese TaiwanSee International Registration, p. 13Colombia123 BogotaCosta Rica264 San JoseCyprus293 NicosiaCzech RepublicSee International Registration, p. 13Denmark039 CopenhagenEgypt821 CairoEngland021 LondonEstonia300 TallinnFiji289 SuvaFinland040 HelsinkiFranceSee International Registration, p. 13GermanySee International Registration, p. 13GreeceSee International Registration, p. 13Guyana299 GeorgetownHungary251 BudapestIndia186 Bangalore686 Chennai687 Kolkata078 Mumbai (Bombay)115 New DelhiIndonesiaSee International Registration, p. 13IsraelSee International Registration, p. 14ItalySee International Registration, p. 14Jamaica191 KingstonJapanSee International Registration, p. 14Jordan880 AmmanKorea218 SeoulKuwait804 KuwaitLatvia297 RigaLebanon306 BeirutMalaysiaSee International Registration, p. 14Mexico204 Mexico CityMoroccoSee International Registration, p. 14Namibia820 WindhoekThe NetherlandsSee International Registration, p. 14Netherlands Antilles304 CuracaoNew ZealandSee International Registration, p. 14Norway199 OsloOman808 MuscatPakistan313 Islamabad703 Karachi231 LahorePanama171 Panama CityPeru256 LimaPhilippinesSee International Registration, p. 14Poland283 WarsawPortugal253 LisbonQatar805 DohaRussia301 MoscowSaudi Arabia190 Dhahran259 Jeddah294 RiyadhSingaporeSee International Registration, p. 14South AfricaSee International Registration, p. 14SpainSee International Registration, p. 14SwedenSee International Registration, p. 14SwitzerlandSee International Registration, p. 14ThailandSee International Registration, p. 14Trinidad & Tobago224 Trinidad & TobagoTurkeySee International Registration, p. 14Tunisia250 TunisUganda248 KampalaUnited Arab Emirates267 Abu Dhabi767 DubaiUnited StatesAlabama056 Birmingham202 MontgomeryAlaska147 AnchorageArizona080 PhoenixArkansas234 Fayetteville107 Little RockCalifornia188 Beach Cities004 Los Angeles082 Orange County066 Sacramento052 San Diego009 San Francisco705 Santa BarbaraColorado070 DenverConnecticut051 HartfordDistrict of Columbia027 WashingtonFlorida315 Gainesville099 Jacksonville012 Miami090 Orlando217 Palm Beach County156 Pensacola226 Southwest Florida103 Tallahassee089 TampaGeorgia029 Atlanta161 ColumbusHawaii098 HonoluluIdaho102 BoiseIllinois073 Bloomington003 Chicago145 SpringfieldIndiana083 Fort Wayne031 IndianapolisIowa096 Des MoinesKansas048 Kansas City648 Pittsburg242 Topeka142 WichitaKentucky206 Lexington017 LouisvilleLouisiana121 Baton Rouge035 New Orleans054 ShreveportMaine111 Portland/AugustaMaryland022 BaltimoreMassachusetts013 BostonMichigan002 Detroit125 W. Michigan163 LansingMinnesota239 Lake Superior/Duluth016 MinneapolisMississippi134 JacksonMissouri233 Jefferson City015 St. LouisMontana712 HelenaNebraska053 OmahaNevada122 Las Vegas157 Reno* 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 partfees, including administrative fee for Professional Recognition Credit.New Hampshire183 ManchesterNew Jersey166 Atlantic City043 Edison230 PrincetonNew Mexico135 AlbuquerqueNew York087 Albany024 Buffalo241 Long Island001 New York City020 Rochester058 SyracuseNorth Carolina091 Charlotte116 Greensboro996 Jacksonville113 Raleigh-DurhamNorth Dakota237 BismarckOhio028 Cincinnati007 Cleveland038 Columbus006 Dayton046 ToledoOklahoma036 Oklahoma City018 TulsaOregon049 PortlandPennsylvania144 Allentown088 Lancaster005 Philadelphia011 PittsburghRhode Island160 ProvidenceSouth Carolina194 Charleston108 Columbia148 GreenvilleSouth Dakota168 Sioux FallsTennessee177 Chattanooga162 Johnson City085 Knoxville106 Memphis119 NashvilleTexas159 Austin030 Dallas504 Edinburg055 Fort Worth023 Houston076 San AntonioUtah045 Salt Lake CityVermont151 BurlingtonVirginia209 Northern Virginia037 Richmond175 Roanoke093 Virginia BeachWashington255 Mid Columbia034 Seattle138 SpokaneWest Virginia193 CharlestonWisconsin189 Madison019 MilwaukeeWyoming240 CheyenneUnited States Territories/CommonwealthGuam995 AganaOkinawa807 Okinawa/Camp ButlerPuerto Rico109 San JuanVenezuela290 CaracasZambia292 LusakaZimbabwe222 Harare15 Register Today! Online: Visit “Certification” at www.theiia.org

IIA Affiliates by Country/State or Province/City/City CodeALGERIA 273ARGENTINA* 249AUSTRALIA* 212AUSTRIA* 271AZERBAIJAN 296BAHAMAS 247BARBADOS 298BELGIUM* 205BERMUDAHamilton 601BOLIVIALa Paz 229Sucre 277BOTSWANA 285BRAZIL* 223CAMEROON** 308CANADAAlbertaCalgary 072Edmonton 092British ColumbiaVancouver 026ManitobaWinnipeg 033NewfoundlandNewfoundland & Labrador 227Nova ScotiaMaritime 126(Nova Scotia, New Brunswick andPrince Edward Island)OntarioOttawa 094Toronto 008QuebecMontreal 010Quebec City 127SaskatchewanSaskatchewan (Regina) 172CHILE 275CHINA* 219CHINESE TAIWAN* 258COLOMBIABogota 123COSTA RICA 264CURACAO 304CYPRUS 293CZECH REPUBLIC* 269DENMARK 039DOMINICAN REPUBLIC* 262ECUADOR* 195EGYPTCairo 312EL SALVADOR 221ESTONIA 300ETHIOPIA 270FIJI 289FINLAND* 040FRANCE* 084GERMANY* 268GHANA 265GREECE 286GUAMU.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 252NAIROBI** 314NETHERLANDS* 287NEW ZEALAND* 215NICARAGUA 266NORWAY* 199PAKISTANIslamabad** 313Karachi 274Pakistan 231PANAMA 171PERU* 256PHILIPPINES* 025POLANDPolska 283PORTUGALLisbon 253RUSSIAMoscow 301SAUDI ARABIADhahran 190Riyadh 294SENEGAL 272SINGAPORE* 129SLOVENIA 302SOUTH AFRICA* 081SPAIN* 200SWEDEN* 042SWITZERLAND* 280THAILAND* 288TRINIDAD & TOBAGO 224TUNISIA* 250TURKEY 279UKRAINE 309UNITED ARAB EMIRATESDubai 267UNITED KINGDOM & IRELAND* 021UNITED STATESAlabamaBirmingham 056Mobile 207Montgomery 202North Alabama (Huntsville) 114Alaska 147ArizonaPhoenix 080Tucson 112ArkansasArk-La-Tex 054Central Arkansas (Little Rock) 107North Arkansas 234CaliforniaBeach 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) 079ColoradoDenver 070ConnecticutSouthern New England (Hartford) 051Westchester-Fairfield (Greenwich,Stamford) 086DelawarePhiladelphia (Wilmington) 005District of ColumbiaWashington, DC 027FloridaCentral Florida (Orlando) 090Florida West Coast (Tampa) 089Gainesville 315Miami 012Northeast Florida (Jacksonville) 099Northwest Florida (Pensacola) 156Palm Beach County 217Southwest Florida (Fort Myers) 226Tallahassee 103GeorgiaAtlanta 029Coastal Georgia 236Columbus 161HawaiiHawaii 098IdahoBoise 102IllinoisCentral Illinois (Peoria,Bloomington) 073Chicago 003Northwest Metro Chicago 197Springfield 145IndianaFort Wayne 083Indianapolis 245Michiana (South Bend) 095Tri-State (Evansville) 311IowaCentral Iowa (Des Moines) 096Heartland - Iowa 260Quad Cities (Davenport) 243KansasKansas City 048Topeka 242Wichita 142KentuckyCentral Kentucky (Lexington) 206Louisville (Frankfort) 017South Central Kentucky***LouisianaArk-La-Tex (Shreveport) 054Baton Rouge 121Monroe 225New Orleans 035MaineDowneast Maine (Portland) 111Northeast Assoc./Downeast Maine(Bangor)***MarylandBaltimore 022MassachusettsGreater Boston 013Southern New England (Springfield) 051MichiganDetroit 002Lansing 163Michiana (Benton Harbor) 095Western Michigan (Grand Rapids) 125MinnesotaLake Superior (Duluth) 239Twin Cities (St. Paul, Minneapolis) 016MississippiCentral Mississippi (Jackson) 134Mississippi Gulf Coast (Biloxi) 281MissouriCentral Missouri (Jefferson City) 233Kansas City 048Ozarks (Springfield) 232St. Louis 015NebraskaAk-Sar-Ben (Lincoln, Omaha) 053NevadaLas Vegas 122Northern Nevada (Reno) 157New HampshireGranite State (Manchester) 183New JerseyAtlantic City 166Central Jersey (Trenton) 230North Jersey (Newark, WestCaldwell, Hackensack) 043New MexicoAlbuquerque 135Santa Fe 201New YorkAlbany 087Central New York (Syracuse) 058Long Island 241New York 001Rochester 020Westchester-Fairfield (White Plains) 086Western New York (Buffalo) 024Tel: +1-407-937-1111 • Fax: +1-407-937-1101North CarolinaCharlotte Area 091Raleigh-Durham 113Triad (Greensboro) 116North DakotaCentral NoDak 237OhioCentral Ohio (Columbus) 038Cincinnati 028Dayton 006Northeast Ohio (Akron, Canton,Cleveland) 007Toledo 046OklahomaOklahoma City 036Tulsa 018OregonPortland 049Salem 291PennsylvaniaCentral Penn (Lancaster) 088Lehigh Valley (Allentown) 44Northeastern Pennsylvania(Scranton) 185Philadelphia 005Pittsburgh 011Puerto RicoPuerto Rico (San Juan) 109Rhode IslandOcean State 160South CarolinaCoastal Carolina (Charleston) 194Palmetto (Columbia) 108Western Carolinas (Greenville) 148South DakotaSioux Falls 168TennesseeChattanooga Area 177East Tennessee (Knoxville) 085Memphis 106Nashville 119TexasArk-La-Tex 054Austin 159Dallas 030El Paso 152Fort Worth 055Houston 023San Antonio 076UtahSalt Lake City (Provo) 045VermontGreen Mountain (Montpelier) 151VirginiaCentral Virginia (Richmond) 037Northern Virginia (McLean) 209Southwest Virginia (Roanoke) 175Tidewater (Norfolk) 093Triad (Southern Virginia) 116Tri-Cities (Big Stone Gap)***WashingtonMid-Columbia (Richland) 255Nisqually (Tacoma) 176Puget Sound (Seattle) 034Spokane 138WisconsinFox Valley (WI) (Stevens Point) 167Green Bay 167Madison 189Milwaukee 019WyomingRocky Mountain Cheyenne 240URUGUAY* 263VENEZUELACaracas 290ZAMBIALusaka 292ZIMBABWE 222* Institutes** Chapters-in-formation***Chapter Affiliates16

Character Reference FormNote 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 referenceevaluation 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: ________________________________________________________________________________17 Register Today! Online: Visit “Certification” at www.theiia.org

Work Experience Verification FormThe 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 CFSA (Certified Financial Services Auditor)■ The candidate’s supervisor (current or prior)■ A CCSA (Certification in Control Self-Assessment)■ A CGAP (Certified Government Auditing Professional)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: ____________________________________________________________________________________Tel: +1-407-937-1111 • Fax: +1-407-937-110118

The Institute of Internal Auditors Code of EthicsIntroductionThe purpose of The Institute’s Code of Ethics isto promote an ethical culture in the profession ofinternal auditing.Internal auditing is an independent, objective assuranceand consulting activity designed to add valueand improve an organization’s operations. It helpsan organization accomplish its objectives by bringinga systematic, disciplined approach to evaluate andimprove the effectiveness of risk management, control,and governance processes.A code of ethics is necessary and appropriate for theprofession of internal auditing, founded as it is onthe 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 professionand practice of internal auditing;2. Rules of Conduct that describe behavior normsexpected 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 Institutepronouncements provide guidance to internal auditorsserving others. “Internal auditors” refers to Institutemembers, recipients of or candidates for IIA professionalcertifications, and those who provide internalauditing services within the definition of internalauditing.Applicability and EnforcementThis 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 accordingto 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 therefore,the member, certification holder, or candidatecan be liable for disciplinary action.PrinciplesInternal 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 professionalobjectivity in gathering, evaluating, and communicatinginformation about the activity or processbeing examined. Internal auditors make a balancedassessment of all the relevant circumstances and arenot unduly influenced by their own interests or byothers in forming judgments.ConfidentialityInternal auditors respect the value and ownership ofinformation they receive and do not disclose informationwithout appropriate authority unless there is alegal or professional obligation to do so.CompetencyInternal auditors apply the knowledge, skills, andexperience needed in the performance of internalauditing services.Rules of Conduct1. IntegrityInternal 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. ObjectivityInternal auditors:2.1. Shall not participate in any activity or relationshipthat 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. ConfidentialityInternal 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. CompetencyInternal auditors:4.1. Shall engage only in those services for whichthey have the necessary knowledge, skills, andexperience.4.2 Shall perform internal auditing services in accordancewith the Standards for the Professional Practiceof Internal Auditing.4.3 Shall continually improve their proficiency andthe effectiveness and quality of their services.19 Register Today! Online: Visit “Certification” at www.theiia.org

The IIA Board of RegentsChairpersonUrton Anderson, PhD, CIA, CCSA, CGAP, CGAProfessorUniversity of Texas at AustinUSAVice-ChairpersonKurt Riedener, CIA, CISA, FLMIVice President, Auditing DepartmentMetropolitan Life Insurance CompanyUSABoard MembersFrank Alvern, CIA, CCSA, CISAHead of Competence CentreNordea BankNorwayGuillermo Rosas Barragan, CIA, CCSA, CISAERA 2000, S.A. de C.V.MexicoAngie Chin, CIA, CPA, CRP, CBAGeneral DirectorGeneral Motors CorporationUSAJerry Gose, CIA, CCSA, CGAP, CMA, CISAAssistant General AuditorUnion Pacific CorporationUSAG. Randolph Just, CIA, CCSA, CPA, CMA, FHFMA,CMPA, CISA, CFEVice President and Chief Internal AuditorThe Schwan Food CompanyUSAMatthias Linnenkugel, CIA, CPA, CISA, STB, WPManaging PartnerMDS Moehrle GmbHGermanyJohn Servage, CIA, CCSA, CGAP, CISA, CMADirector of Internal AuditEPCOR Utilities, Inc.CanadaAlan Siegfried, CIA, CCSA, CGAP, CFSA, CPA,CISA, CBA, CCPPartnerErnst & Young LLPUSAWendy Fu, CIA, ACCAFinancial ControllerVeolia Water South China Ltd.ChinaIIA Conferences and SeminarsIIA 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 selfassessment,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 everchangingtraining 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.Tel: +1-407-937-1111 • Fax: +1-407-937-110120

ESTABLISHED IN 1941, The Institute of Internal Auditors (The IIA)serves as the global leader in certification, education, research, andtechnological guidance for the internal audit profession.The history of internal auditing has been synonymous with that ofThe IIA and its motto - “Progress Through Sharing.” The IIAprovides International Standards for the Professional Practice ofInternal Auditing, presents important conferences and seminarsfor professional development, produces leading-edge educationalproducts, certifies qualified audit professionals, delivers qualityassessments, conducts benchmarking surveys, and undertakesvaluable research projects through The IIA Research Foundation.www.theiia.org247 Maitland Ave.Altamonte Springs, FL 32701-4201U.S.A.NONPROFIT ORGANIZATIONU.S. POSTAGEPAIDTHE INSTITUTE OFINTERNAL AUDITORS7/04177 MER/MF Printed in the U.S.A.