CIA考試除了《實(shí)務(wù)標(biāo)準(zhǔn)》外沒(méi)有指定教材，這和國(guó)內(nèi)的考試非常不同。但是其考試大綱的分類成為評(píng)判的標(biāo)準(zhǔn)之一。下面是一考試結(jié)果、評(píng)分標(biāo)準(zhǔn)和不合格的分析情況的舉例。

RESULT：

PART Ⅰ
PART Ⅱ
PART Ⅲ
PART Ⅳ

PASSED
PASSED
525
PREVIOUSLY

PASSED

SCORES：CIA exam scores are now reported on a scale of 250 to 750 points , and a scaled score of 600 points or higher is required for successful completion of each part of exam. No scores are released for parts passed.

n In order to help guide your future study an analysis of the strengths and weaknesses of your exam performance is provided below for any part on which you received a non-passing score.

n ANALYSIS：Performance Assessment For Part Ⅲ:

n Business Processes (15-25%): You need a moderate amount of improvement in this area.

n Financial Accounting and Finance (15-25%) :You performed competently in this area but should review it during study.

n Managerial Accounting (10-20%) :You performed competently in this area but should review it during study.

n Regulatory, Legal, and Economics (5-15%): You performed competently in this area but should review it during study.

n Information Technology (IT) (30-40%) : You need a large amount of improvement in this area.

我們可以清楚地發(fā)現(xiàn)：第三門課程不合格的原因在于考試大綱要求的五部分測(cè)試內(nèi)容中有些內(nèi)容答題準(zhǔn)確率偏低，因此，不能認(rèn)為考試大綱沒(méi)有用，或者認(rèn)為比重不大可以放棄。CIA考試不但要求高的準(zhǔn)確率，而且要求每部分的內(nèi)容應(yīng)該保持在75%的準(zhǔn)確率，因此，不難理解某些考生的成績(jī)?yōu)槭裁磿?huì)是590多，離及格600分差那么少，主要是某部分內(nèi)容準(zhǔn)確率偏低，希望考生公布成績(jī)后如發(fā)現(xiàn)不及格請(qǐng)到國(guó)際內(nèi)部審計(jì)協(xié)會(huì)的網(wǎng)站去查詢，以發(fā)現(xiàn)自己的不足。

另外，CIA的評(píng)判標(biāo)準(zhǔn)如前所述在250-750之間，不是平均每題多少分，因此考生應(yīng)該重視每部分的內(nèi)容。大家可以從1995等年的真題后邊的附錄來(lái)看內(nèi)容的分布。