最新のP3問題集で試験を準備する

CIMA P3 試験概要:

CIMA P3 試験シラバストピック:

CIMA Risk Management 認定 P3 試験問題：

1. The Committee of Sponsoring Organisations (COSO) outlined six key principles of Enterprise Risk Management (ERM).
Which of the following are COSO key principles?

A) The creation of a risk aware culture.
B) Risk management is the responsibility of the risk committee.
C) Consideration of risk management in the context of business strategy.
D) A comprehensive and holistic approach to risk management.
E) Consideration of the main risk only which is financial risk.

2. R is a company running gas-fired power stations in Western Europe. The Risk Committee has just received a report that a power station built to the same design and specification in a developing country has recently collapsed. The causes of the collapse are unclear, but if something similar were to happen in Europe the consequences for R could be catastrophic.
Which of the following actions being considered by the Risk Committee are ethical?

A) Attempt to increase the level of insurance cover against this type of eventuality.
B) Commission a reputable firm of structural engineers to carry out a review of all power stations owned by
C) Draw up contingency plans in case some of R's power stations need to be shut down.
D) Send experts employed by R to the site of the collapse so that they can gather information first hand on what happened.
E) Issue a press release confirming that all R's power stations are "entirely safe".
F)
G) Decide that the information available to date is too uncertain to take any action for now.

3. The list below has duties performed by risk managers and internal auditors. Show who would carry out the duties assuming the company has both risk managers and internal auditors.

4. D has decided to invest in a new factory at a cost of $6,000,000. The discount rate of the project is 22% and the PV of tax shield is $80,000.
What is the IRR?
Give your answer to two decimal places.

5. JHG manufactures inexpensive cars that compete largely on price Its cars have very basic equipment and small but economical engines JHG's Board is considering launching a luxury brand of cars that will be far better equipped, more comfortable and have much better performance Which THREE of the following would be relevant factors to incorporate into the stress testing of this new strategy to create a luxury brand?

A) Potential changes in interest rates.
B) The cost of designing new cars.
C) Reductions m motorway speed limits
D) The need for consumer research
E) Sales of JHG's existing range of cars
F) Increased tax on vehicle emissions

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