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. HGY is a major global corporation that has decided to implement the COSO Enterprise Risk Management Framework and integrate management practices throughout the organisation Which THREE of the following would be appropriate for HGY?

A) Authorise managers and supervisors to respond immediately to any risks that emerge
B) Recruit a Director of Risk, who will lead risk management procedures.
C) Make risk management an element of everyone's responsibility
D) Identify risk as an element of HGY's overall strategy.
E) Create a risk management team that will take responsibility for identifying and mitigating risk
F) Train staff at all levels to identify and report risks to their superiors

2. 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.

3. The senior manager in the accounts department is going on annual leave for three weeks and Jo, a supervisor is being put in charge of the department for that time.
Which TWO of the following statements are correct?

A) Authorisation of exceptional overtime due to the year end which takes place while the senior manager is on leave should be postponed until the senior manager returns
B) The annual staff appraisals should be postponed until the senior manager returns
C) Job interviews for an office junior should be cancelled until the senior manager returns.
D) Authorisation of expenses should wait until the senior manager returns.
E) Jo should not have all of the same authority as the senior manager

4. In relation to the use of the adjusted present value (APV) technique, which of the following statements are correct?

A) The weighted average cost of capital - net present value technique and the APV technique will, if applied correctly, give the same answer.
B) To apply APV, the proportions of debt and equity in the capital structure must be known.
C) To apply APV the actual amounts of debt and equity in the capital structure must be known.
D) The interest tax shield on the project's debt must be known, or at least estimated.

5. Internal audit should be both efficient and effective.
Which THREE of the following measure the efficiency of internal audit"?

A) The number of internal audit reports produced.
B) The number of breaches in internal controls prevented.
C) The number of improvements in internal controls introduced.
D) The cost per audit day.
E) The cost per audit report

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