summarize this informaiton. Unfortunately I could not find any valuable or reliable resources/references to back my ideas. But from the knowledge I've gained from this assignment I can see a decent amount of opportunities for CMA's to make an impact for Apple Inc. For instance, CMA's can develop detailed budgets that align with Apple's strategic goals. This includes capital budgeting for new projects, operational budgets for different departments, and cash flow forecasting. CMA's can also design and implement internal controls to safeguard the company's assets. There are many other responsibilities and valuable information CMA's can provide and assist with in Apple Inc., but the last one I'd like to talk about is risk management. CMA's can identify financial risks and develop strategies to mitigate them, thus, helping Apple to manage its risk exposure.