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The HOCK Blog

Blog: Your Net Worth

Financial service institutions such as banks sometimes ask, “What is your net worth?” The answer is usually very simple: everything that we own (cash, investments, real estate and property, etc.) minus what we owe (usually loans or a mortgage). Essentially, this is the same as how a business calculates net assets. For some businesses, however,…

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Blog: Detective and Preventive Controls

Sometimes people say, “If only I knew then what I know now….” I recently heard someone on the radio say, “Sometimes I wish the ‘now’ me could have told the ‘then’ me that I was doing something stupid.” To put this in the perspective of controls, these statements were both detective controls. While it is…

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Exam Tip: All MCQs are Equal

On the CMA and CIA exams, each multiple-choice question is weighted the same; a short question about the definition of a word counts the same as a long computational question. You should not waste time on questions that you do not understand or that would take too long to answer. Keeping this in mind, here…

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