CMA證書在國內深受會計考生的歡迎，在備考CMA考試的時候，考生要掌握的知識點有很多，清晰掌握考試的重難點，更容易通過考試。CMA考試知識點：組織的道德考量！

CMA考試考綱的知識點有很多，組織的道德考量是考生應該掌握的內容，在備考的時候，考生需要掌握一下內容：

The candidate should be able to:

考生應能：


a. discuss the issues organizations face in applying their values and ethical standards internationally 討論組織在國際上應用其價值和道德標準所面臨的問題

b. demonstrate an understanding of the relationship between ethics and internal controls 理解道德和內部控制之間的關系

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組織道德文化的貢獻

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

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

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)相關的商業(yè)情境，運用美國管理會計師協(xié)會的管理會計公告“價值觀和道德規(guī)范：從確立到實踐”的有關規(guī)定