In contrast, public auditors assure that financial statements are prepared in accordance with GAAP and fairly present the information. Internal control is an important issue for both types of auditors, but they operate at difference levels of detail. The Institute of Internal Auditors designates Certified Internal Auditors and administers the CIA exam. The scope of the CMA Exam is actually greater than the CPA Exam because the CMA Exam includes management,economics, and in-depth coverage of cost accounting in addition to the topics on the CPA Exam. The CMA professional certification is very well respected and increases the potential for promotions.
Internships are crucial to the process of finding an attractive position.