CMA證書(shū)在國(guó)內(nèi)深受會(huì)計(jì)考生的歡迎，在備考CMA考試的時(shí)候，考生要掌握的知識(shí)點(diǎn)有很多，清晰掌握考試的重難點(diǎn)，更容易通過(guò)考試。CMA考試知識(shí)點(diǎn)：組織的道德考量！

CMA考試考綱的知識(shí)點(diǎn)有很多，組織的道德考量是考生應(yīng)該掌握的內(nèi)容，在備考的時(shí)候，考生需要掌握一下內(nèi)容：

The candidate should be able to:

考生應(yīng)能：

a. discuss the issues organizations face in applying their values and ethical standards internationally 討論組織在國(guó)際上應(yīng)用其價(jià)值和道德標(biāo)準(zhǔn)所面臨的問(wèn)題

b. demonstrate an understanding of the relationship between ethics and internal controls 理解道德和內(nèi)部控制之間的關(guān)系

c. define corporate culture and demonstrate an understanding of the role corporate culture plays in ethical decision making 定義企業(yè)文化并理解企業(yè)文化在道德決策制定中的角色

d. demonstrate an understanding of the importance of a code of conduct and how it contributes to an organization’sethical culture 理解行為守則的重要性和其對(duì)組織道德文化的貢獻(xiàn)

e. demonstrate an understanding of the ways ethical values benefit an organization 理解道德價(jià)值如何給組織帶來(lái)好處

f. analyze the impact of groupthink on ethical behavior 分析群體思維對(duì)道德行為的影響

g. discuss how diversity of thought can lead to good ethical decisions 討論思想多樣性如何產(chǎn)生好的道德決策

h. apply relevant provisions of IMA’s Statement on Management Accounting, “Values and Ethics: From Inception to Practice,” to a business situation 根據(jù)相關(guān)的商業(yè)情境，運(yùn)用美國(guó)管理會(huì)計(jì)師協(xié)會(huì)的管理會(huì)計(jì)公告“價(jià)值觀和道德規(guī)范：從確立到實(shí)踐”的有關(guān)規(guī)定