CMA考试共2个part，每个part满分500分，360分为及格线。CMA考试的难度应该属于中等偏上水平。全球单课考试通过率在50-60%之间。国内可以达到70%以上。但是对个特定的人来说则是看他的具体条件，包括理解和记忆力以前的学习基础，以及是否参加培训课程等因素。
IMA公布了最近的CMA考试官方通过率，根据统计结果，官方全球通过率有大幅度的下滑，但其主要原因应该是受中东国家考试通过率奇低的拖累，对于美国考生和亚洲考生来说，整体通过率的情况依然不错，亚洲考生通过率仍然维持在40%以上，值得一提的是亚洲考生似乎对于Part2考试更加情有独钟，通过率超过50%，其中Part1考试通过率较低的主要原因可能是部分参加考试的考生从来没有过成本管理的工作经验，依靠单纯的听课，读书，做题，恐怕难以真正做到理解和掌握。而值得一提的是，国内CMA考试通过率**的高顿财经全科通过率更是达到了85%以上。可见CMA考试不是题目难不难的问题，而是如何让学生真正对学习的内容做到理解和掌握。
不少人对c级了解不多，c级的要求是什么？c级的题目长什么样?
A级A级是**或者最基本的级别，包括要求回忆事实和理解原则的题目，A级包括认知和理解类题目。
认知：**级别的学习，该类题目要求回忆同主题有关的目标、材料或者现象，在这些问题中，要求界定、识别和选择信息。
B级该理解水平包括将材料应用到新情况的题目以及分析信息或者将信息分解成组成部分的能力，B级包括要求应用或者分析的题目。
应用：该类题目衡量对主意或者内容的理解，您可以将这种理解应用到一个全新的领域。此类题目旨在测试您是否通过合适的方式将知识应用到实际情况。
C级C级是**或者**有挑战性，包括要求对信息进行评估的题目。
评估：该类题目要求按照明确的目的，能够对具有既定目的的材料价值进行判断，此类题目要求您能够评估、推论、支持、比较、对比、解释和总结信息。
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.
