Cma Part 1 Volume 2 Sections D E Link

| Preventive Controls (Stop errors before they occur) | Detective Controls (Find errors after they occur) | | :--- | :--- | | Segregation of duties | Reconciliations | | Authorization requirements (approvals) | Exception reports | | Physical access controls (locks, badges) | Audits (internal/external) | | Validation & edit checks in software | Surprise cash counts |

Maya updates the risk register and calculates (high) vs. residual risk (medium after she suggests a secondary supplier). Leo rejects the cost of qualifying a new supplier. cma part 1 volume 2 sections d e

While Section D makes you the offensive coordinator (scoring profits), Section E makes you the defensive coordinator (stopping losses). In the post-Enron, post-SOX world, risk management is the fastest-growing segment of the CMA’s role. | Preventive Controls (Stop errors before they occur)

Choosing the right driver (machine hours vs. labor hours). 4. Supply Chain & Business Improvement While Section D makes you the offensive coordinator