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Exam Number : CFSA
Exam Name : Certified Financial Services Auditor (IIA-CFSA)
Vendor Name : IIA
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CFSA Exam Format | CFSA Course Contents | CFSA Course Outline | CFSA Exam Syllabus | CFSA Exam Objectives


Certified Financial Services Auditor® (CFSA®) Exam Syllabus
The CFSA exam tests a candidate's knowledge of current auditing practices and understanding of internal audit issues, risks, and remedies in the financial services industry.

The exam consists of 115 multiple-choice questions.
The testing period is two hours and fifty-five minutes.
Exam questions are all multiple-choice (objective) with four answer choices.
80% of the exam covers four domains: Financial Services Auditing, Auditing Financial Services Products, Auditing Financial Service Processes, and The Regulatory Environment.
The remaining 20% relate to the candidates' chosen discipline and will be at the proficiency level.
CFSA candidates may choose any one of the three disciplines as part of their CFSA exam test.
Candidates may not choose to be tested on more than one discipline.
The CFSA designation does not distinguish one chosen discipline from another.

The CFSA exam core content covers four domains:

Domain I: Financial Services Auditing (25-35%)
Domain II: Auditing Financial Services Products (25-35%)
Domain III: Auditing Financial Service Processes (25-35%)
Domain IV: The Regulatory Environment (10-20%)

CFSA Exam Individual Disciplines
Banking: Products, Processes, and the Regulatory Environment (20% — Proficiency Level)
Insurance: Products, Processes, and the Regulatory Environment (20% — Proficiency Level)
Securities: Products, Processes, and the Regulatory Environment (20% — Proficiency Level)

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)
Internal Control Frameworks
Risk Management Frameworks
Governance Models
C. Audit Process (P)
Audit Planning
Audit Fieldwork
Risk Assessment
Analytical Review
Data Gathering and Evaluation
Testing
Tools and Techniques (e.g., CAAT)
Audit Communications
Monitoring Outcomes
D. Implications of Information Technology (P)
E. Auditing Financial Statement Elements (P)
Balance Sheet
Statement of Cash Flows
Income/Expense Statement
Off Balance-sheet Items
Auditing Financial Services Products (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. Lending/Loans (A)
B. Deposits (A)
C. Trusts (A)
D. Annuities (A)
E. Derivatives (A)
F. Electronic Services (A)
G. Cash Management Services (A)
H. Stocks (A)
I. Bonds (A)
J. Commodities (A)
K. Mutual Funds (A)
L. Employee Benefits (A)
M. Capital Market Products (A)
N. Securities Lending (A)
O. Insurance Policies (A)
P. Insurance Products (A)
Q. Foreign Exchange (A)
R. Asset Management (A)
S. Money Market Products (A)
Auditing Financial Service Processes (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. Risk Management (A)
Asset/Liability Management
Trading Market Risk
Credit, Liquidity, Operational Risk
Allowance for Loan and Lease Losses
Reserves
B. Underwriting (A)
Loans
Securities
Insurance
Private Placement
Initial Public Offerings
C. Securitizations (A)
D. Treasury Operations (e.g., Cash Management) (A)
E. Back-office Operations (A)
F. Marketing Sales and Distribution (e.g., Insurance Agencies, Bank Branches, Brokers) (A)
G. Claims (A)
H. Investments (A)
I. Broker/Dealer Activities (A)
J. Rating Advisory Service (A)
K. Mergers and Acquisitions (A)
L. Loan Operations (e.g., Collateral Issues, Perfecting Liens) (A)
The Regulatory Environment (10-20%)
(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. Overview of the Regulatory Environment (A)
Function of Central Bank
Function of Insurance Regulators
Function of Securities Regulators
B. Laws and Regulations (A)
Equal Credit Opportunity/Antidiscrimination
Home Mortgage Disclosure
Reserve Requirements
Insider Transactions
Lending Disclosure
Deposits Disclosure
Real Estate Sales Disclosure
Self-assessment of Internal Controls/Risk Management
Investor/Depositor Protection
Financial and Personal Information Privacy
Anti-Money Laundering
C. Stock Exchanges and Other Markets (A)
D. Money and Banking (A)
Role of Money and Banking
Bond and Stock Markets
Effect of Interest Rate Movements
Monetary Management Theories



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The Certified Financial Services Auditor (CFSA) exam, also known as the IIA-CFSA, is a certification exam for financial services professionals. The exam is designed to test candidates on their knowledge and understanding of the audit process and financial services regulations. The CFSA certification is awarded by the Institute of Internal Auditors (IIA), which is a global organization dedicated to promoting and supporting the internal audit profession.

The CFSA exam is a computer-based test that consists of 125 multiple-choice questions. Candidates are given two and a half hours to complete the exam. The exam is divided into four sections, which cover topics such as financial services audit process, regulatory environment, financial products and services, and risk management. The exam is designed to test candidates on their ability to apply their knowledge to real-world scenarios.

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To be eligible to take the CFSA exam, candidates must meet specific educational and experiential requirements. Candidates must have a bachelor's degree or equivalent, as well as a minimum of two years of experience in financial services auditing, or a related field. Alternatively, candidates can meet the experience requirement through a combination of education and work experience.

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Passing the CFSA exam is a significant accomplishment and can lead to career advancement and increased earning potential. It demonstrates to employers and colleagues that the individual has a thorough understanding of financial services audit principles and best practices. It also provides individuals with a sense of professional accomplishment and personal satisfaction.

The CFSA certification is valid for three years, after which individuals must complete the renewal process to maintain their certification. The renewal process includes completing a certain number of continuing education hours, submitting documentation of professional practice, and paying a renewal fee.

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CFSA exam is a comprehensive assessment of a candidate's knowledge and competence in financial services auditing. It is designed for professionals in the financial services industry who are involved in the audit process. Preparing for the exam requires a significant amount of time and effort, and candidates are encouraged to use study materials and resources provided by the IIA. Passing the exam is a significant accomplishment and can lead to career advancement and increased earning potential. The CFSA certification is valid for three years and requires individuals to complete the renewal process to maintain their certification.


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