CMA 시험 500점중 100점 부분의 ESSAY 시험의 점수 획득에 변화내용이 있어 공지 드립니다.

기존에 영어사용능력 에대해서 크게 상관없이 채점을 해왔습니다만, 2012년 1,2월 시험부터는

1.문법과 스펠링의 정확성과

2.논리적으로 맞게 서술하였는가

3. 정확한 단어를 사용하는가 

를 구체적으로 채점하게 되오니, 시험준비에 꼭 참고하여 주시기 바랍니다.

Beginning January 1, 2012, ICMA® will begin grading writing skills on the CMA® exam. The essay section of the CMA exam tests a candidate’s ability to analyze, evaluate, and communicate. Written communication is a critically important skill set for the management accountant and for the effective functioning of accounting and finance teams.

Candidates will be awarded points for writing skills on each of the two essay scenarios in each part. The overarching principle is relevance. For the question to be graded for writing skills, the response must be relevant to the question asked. The specific criteria for judging writing skills on the CMA exam are as follows:

Candidates will be awarded up to two points for writing skills on each of the two essay scenarios. Below are two samples of essays that would receive two points for writing skills.
 

Question:
Identify and describe the two fundamental types of internal audits, and give two examples of each.
 

Sample Answer #1 that would receive a score of 2:
The two types of internal audits are operational audits and compliance audits.
An operational audit is a review of the functions within an enterprise to evaluate the efficiency of operations and the effectiveness with which those functions achieve their objective. An example would be an audit to assess productivity. Another example would be an evaluation of processes to reduce rework. 
A compliance audit is the review of both financial and operating controls to confirm that they conform to established laws, standards, and procedures. An environmental audit would be an example of a compliance audit. An examination of the company's investment portfolio to assess whether the credit ratings of issuers conform to investment policies would be another example of a compliance audit.
 

Sample Answer #2 would also receive a score of 2:
There are two types of internal audits: operational and compliance audits.
Operational audits are reviews of operations to ensure efficiency and effectiveness. Examples include:

• Process efficiency review.
• Productivity review.
  

Compliance audits review controls to ensure compliance with regulatory guidelines, policies, and procedures. Examples include:

• Review of legal contracts to ensure compliance with contractual obligations.
• Review of bond covenant agreements to make sure company is meeting requirements.