P3試験無料問題集（287題）「CIMA Risk Management 認定」

出題：1

You have just been appointed Financial Controller of Y, a marketing consultancy.
You are in a meeting with the Chief Executive Officer (CEO) of Y, and have been discussing the need for a major upgrade of all the information systems throughout Y, as they are all very old.
Knowing that major change should be managed effectively, you have suggested that Y should have a 'systems steering committee'.
Advise the CEO which of the following should be included in the terms of reference of the steering committee.

A. Manage the project

B. Ensure the new system will meet the company's goals

C. Plan for new systems

D. Consider the competitive issues raised by the new system

E. Develop new systems

正解：B,C,D 解答を投票する

出題：2

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. The annual staff appraisals should be postponed until the senior manager returns

B. Authorisation of expenses should wait until the senior manager returns.

C. 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

D. Jo should not have all of the same authority as the senior manager

E. Job interviews for an office junior should be cancelled until the senior manager returns.

正解：A,C 解答を投票する

出題：3

UIO sells mobile phones through a cham of 100 shops spread across the country Shop managers have considerable discretion over pncmg and the incentives offered to sales staff Shop managers are evaluated on the monthly contribution from completed sales. Those who exceed targets by more than 10% for three successive months are promoted Those who fail to achieve monthly targets in two successive months lose their jobs Which of the following statements are true of the performance management of UIO's shop managers?
Select ALL that apply.

A. UIO's shop managers have an incentive to offer excellent customer service

B. UIO's shop managers are encouraged to take risks that may harm UIO

C. UIO's shop managers may have very little sense of loyalty to the company

D. UIO's shop managers have an incentive to develop attractive sates promotions for their shops

E. UIO's shop managers are encouraged to sell phones at a loss

正解：B,C,E 解答を投票する

出題：4

W is a construction company which undertakes large projects for governments and other clients worldwide.
Following extensive tendering processes, contracts are issued for successful tenders, and projects typically take three to five years to complete. Contracts are normally fixed-price and many have considerable penalty clauses.
Which of the following would be appropriate policies and controls for W to implement?

A. In order to ensure the maximum chance of winning the contract, tenders always commit W to completing the work at the lowest possible price and in the shortest possible time.

B. Ensuring that the minimum legal wage is paid to all workers on the construction sites.

C. The project steering committee and project board should receive regular project status reports.

D. Ensuring a consistent separation of duties between those involved in the preparation of tenders and those involved in the planning of projects.

E. Unsuccessful tenders should be analysed to establish the cause of them failing to be awarded the work and help to avoid future failures.

F. Contract terms should be worded precisely so that additional work is not deemed to form part of the contract.

正解：C,E,F 解答を投票する

出題：5

An IT security consultant has been asked to conduct a forensic analysis of a client's systems after the discovery of a system breach The consultant discovered several fake user accounts that appeared to have been created by the perpetrators of the breach Before deleting the accounts, the consultant took care to copy as much detail as possible concerning the accounts.
Which TWO of the following are valid explanations for the consultant's decision to copy the details concerning the fake accounts'?

A. If the fake accounts reappear after deletion that will be a warning that the breach has recurred.

B. The details could be of value as evidence in any subsequent criminal trial.

C. The analysis of the accounts might help the consultant understand the motive for the breach.

D. The consultant can charge more for the time spent analysing the fake accounts.

E. The client could use the account details to target a breach of the perpetrator's systems.

正解：B,C 解答を投票する

出題：6

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

A. To apply APV, the proportions of debt and equity in the capital structure must be known.

B. The weighted average cost of capital - net present value technique and the APV technique will, if applied correctly, give the same answer.

C. The interest tax shield on the project's debt must be known, or at least estimated.

D. To apply APV the actual amounts of debt and equity in the capital structure must be known.

正解：B,C 解答を投票する

出題：7

Which of the following are objectives of the audit planning procedure?

A. To perform analytical review to identify possible areas for investigation.

B. To work out how audit evidence will be obtained.

C. To work out the time and resources required for the audit.

D. To set out how audit objectives will be achieved.

E. To perform substantive tests.

正解：B,C,D 解答を投票する

出題：8

K is a manufacturing company. It has sourced new equipment from the US to equip a new production facility.
It has to make a payment of USD1,000,000 in 3 months' time.
K's production manager needs to know whether it is cheaper to use a forward contract or a money market hedge.
Current spot and forward exchange rates are as follows:
Current mid-point money market rates (annual) are as follows:
Ignoring taxation, which of the following statements is correct?

A. The money market hedge saves GBP15,196

B. The forward contract saves GBP1,901

C. The money market hedge saves GBP32,078

D. The forward contract saves GBP2,629

正解：A 解答を投票する

出題：9

When a new computer system is being implemented there are several possible methods for managing the changeover from the old system to the new system.
Which THREE of the following are true?

A. Phased changeover moves individual portions of the business to the new system one at a time.

B. Phased changeover is the safest and slowest method of changeover.

C. Parallel running involves keeping the old system running, normally until certain data retention criteria are met or confidence is gained, while the new system deals with the new workload. Data input is usually carried out on both systems.

D. Direct changeover, or Big Bang is only used when the systems are significantly different such that comparing the outputs of the two systems is largely irrelevant.

E. All methods of changeover carry high risk and it is the preparation, consideration of data compatibility and data cleansing before the changeover which has the biggest impact on the smoothness of the transition.

F. Pilot changeover moves the simplest part of the business to the new system first.

正解：A,C,E 解答を投票する

出題：10

Which of the following are threats to the control environment?

A. Directors ignoring unethical practices that increase sales.

B. Internal auditors not following up on internal control problems.

C. Regularly changing procedures to comply with legislation.

D. Directors not producing receipts for their expenses.

E. Allowing staff to follow unwritten policies.

正解：A,B,D 解答を投票する

出題：11

M built a large factory last year and it has just been completed. The initial outflows on this project have a present value of $400 million and the entire project has a net present value of $30 million.
The initial phase of the project caused problems and there was an overspend of $35 million as there was unstable soil. The foundations had to be underpinned with large steel bars to ensure the building would be safe. There was no other suitable site for the project.
The construction could not be abandoned as the site would have had very little commercial value.
The Internal Audit department has been asked to carry out a post completion audit. What issues should it concentrate on?

A. The audit should consider whether it should have built the factory without underpinning and sold it on quickly.

B. The audit should consider what lessons could be learned for future projects.

C. The audit should find out who was to blame for the project being over budget.

D. The audit should look at documentation to ensure proper procedures were followed at all stages of the project.

E. The audit should consider the initial survey report when the land was purchased to see if the survey mentioned the unstable soil.

正解：B,D,E 解答を投票する

出題：12

Passwords are frequently used to control access to computer systems.
Which of the following characteristics should a password have in order to make it effective?

A. Passwords should contain 20 characters or more.

B. Passwords should be written down in a secret place.

C. Passwords should be changed on a regular basis.

D. The strength of a password is increased by using upper and lower case and including numerals.

E. Passwords should never be shared.

F. Passwords should be short words or names that users will easily remember.

正解：C,D,E 解答を投票する

P3試験無料問題集「CIMA Risk Management 認定」