,HOCK international books are licensed only for individual use and may not be
lent, copied, sold or otherwise distributed without permission directly from
HOCK international.
If you did not download this book directly from HOCK international, it is not a
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accurate and up-to-date materials. Books from unauthorized sources are likely outdated
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Acknowledgement is due to the Institute of Certified Management Accountants for
permission to use questions and problems from past CMA Exams. The questions and
unofficial answers are copyrighted by the Certified Institute of Management Accountants
and have been used here with their permission.
The authors would also like to thank the Institute of Internal Auditors for permission to
use copyrighted questions and problems from the Certified Internal Auditor Examinations
by The Institute of Internal Auditors, Inc., 247 Maitland Avenue, Altamonte Springs,
Florida 32701 USA. Reprinted with permission.
No part of this work may be used, transmitted, reproduced or sold in any form or by any
means without prior written permission from HOCK international, LLC.
ISBN: 978-1-934494-72-1
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