CMA Essay题就是论述题,一道论述题能够包含的考点是很多的,这就是2016年CMA考试Essay题难度所在!中国CMA考试网小编就简单说说essay题的重要性以及难度。
 
CMA
 
  2016年4月CMA考试即将如约而至,在此关键时刻,高顿特编辑整理了CMA考试Essay题相关信息,供考生参考。
 
  Essay题重要性:
  在CMA试题,不能忽视essay题,因为在一定程度上会影响我们CMA考试科目的通过率的。CMA学员都知道CMA考题难度都达到了C级,C级是个什么概念,IMA官方将C级定义为:C难度考察考生综合信息,环境评估及提出建议方面的能力。
 
  CMA考试Essay题难度:
  大家都知道材料题是怎么做的吧?材料题顾名思义是要给出材料,既然给出了材料,就要求CMA考生分析材料,通过分析材料,从而对材料进行剖析,******我们要从材料中得出材料给予的财务环境,这就是C难度考察CMA考生的财务环境分析能力。
  接下来,材料分析之后,我们就要得出材料考察的是CMA哪个版块,要具体到哪一个知识点,只有这样,我们才能在接下来的题目回答中才会得心应手,一旦我们没有把CMA知识点把握准确,那下面的题目我们都会毁于一旦,审题的确要慎之又慎。

       案例:CMA P1部分的eassy题
  一.Essay 1
  Background:A firm has only one salesperson,who’s in charge of setting the credit term,billing and collecting the returned parts.All returned parts are not entered into the account,and are recognized as other revenues when these returned parts are sold.
  1.Identify the objectives of internal control
  1.effectiveness and efficiency of operations
  2.reliability of financial reporting
  3.compliance with applicable laws and regulation
  4.safeguarding of assets
  2.Identify and explain 4 Weaknesses in internal control concerning segregation of duties
  1.salesperson shouldn’t have the authority of setting the credit terms,where he can give the customer credit terms discretionarily.
  2.the salesperson shouldn’t bill and collect the returned parts,which violate the segregation of duty of authority and custody.
  3.the sales person shouldn’t be responsible for accounting,which violate the principle of segregating the authority job and record keeping job
  4.the sales person shouldn’t be responsible for collecting the returned parts and the accounting job,Because when less returned goods recorded than actually happened,it is difficult to detect
  3.Identify and explain segregation of duties
  segregation of duties involves assigning different employees to perform functions such that an employee acting alone is prevented from committing an error or concealing a fraud in the normal course of his duties.
  there are four types of responsibilities should be segregated:
  1.the authority to execute transactions.
  2.record keeping of the transactions
  3.custody of the assets affected by the transactions.
  4.periodic reconciliation of the existing assets to recorded amounts.
  4.Identify the conflicts the accountant faced according to the Standard Code of Ethics.The proper course of actions.(one accountant发现这些不妥,要怎样反馈给老板)
  It conflicts with the standard of“disclose delays or deficiencies in information timeliness,processing,or internal controls”and“recognize and communicate professional limitations that preclude responsible judgment”
  Actions:
  1.set the internal control system.
  2.set the internal audit system.
  3.optimize the control environment.