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Explain why the standards for a Certified Management Accountant (CMA) differ from those of a Certified Public Accountant (CPA), or a Certified Internal Auditor (CIA).

Explain why the standards for a Certified Management Accountant (CMA) differ from those of a Certified Public Accountant (CPA), or a Certified Internal Auditor (CIA).

Given an internally used report versus an external Financial Report, provide examples of how the standards are different. Why do you think this is the case?

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