cia考試除了《實務標準》外沒有指定教材，這和國內的考試非常不同。但是其考試大綱的分類成為評判的標準之一。下面是一考試結果、評分標準和不合格的分析情況的舉例。result：part ⅰpart ⅱpart ⅲpart ⅳpassedpassed525previouslypassedscores：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. 我們可以清楚地發現：第三門課程不合格的原因在於考試大綱要求的五部分測試內容中有些內容答題準確率偏低，因此，不能認為考試大綱沒有用，或者認為比重不大可以放棄。cia考試不但要求高的準確率，而且要求每部分的內容應該保持在75%的準確率，因此，不難理解某些考生的成績為什麼會是590多，離及格600分差那么少，主要是某部分內容準確率偏低，希望考生公布成績後如發現不及格請到國際內部審計協會的網站去查詢，以發現自己的不足。另外，cia的評判標準如前所述在250-750之間，不是平均每題多少分，因此考生應該重視每部分的內容。大家可以從1995等年的真題後邊的附錄來看內容的分布。