CIMA CIMAPRA19-P03-1 問題集

質問 1：
Which of the following statements are correct?
A. Risk should be carefully considered when evaluating possible future projects.
B. If a project has high risks it should always be accepted as the rewards will always be high.
C. Risk can always be transferred to someone else.
D. If a project has low risks it will usually have relatively low returns.
E. It is always possible to remove all risks when undertaking large projects.
正解：A,D

質問 2：
Which of the following summarises Purchasing Power Parity Theory (PPPT)?
A. The difference between the interest rates in the two countries is equal to the differential between the spot and the forward exchange rate for the currency in the two countries.
B. PPPT predicts that the country with the lower inflation rate will see the currency devalue accordingly.
C. Government intervention cannot affect the inevitable rise or fall of its currency in the short-term.
D. The difference between the spot and the forward exchange rates is equal to the differential between the inflation rates in the two countries.
正解：D

質問 3：
V buys vegetables and fruit from three farms located in a different part of V's country and sells them to large supermarket chains.
A recent newspaper magazine had an article on these farms showing that the farms employ illegal immigrants whose status was used by the factory's owners to force them to work for low wages and in unpleasant conditions. They are forced to live in small overcrowded caravans with no running water. They are also given meals which are cold and poor quality. These farms are located in a developed country with strong labour laws.
Classify each of the following statements as true or false.

正解：


質問 4：
The government health service in country H employs well over 100,000 staff in various locations throughout the country. Traditionally, local management has had high levels of autonomy in relation to personnel issues and there are several different human resources (HR) managers located across various regions.
The government has decided to introduce a completely new HR/payroll information system to have just one database containing all relevant information about every staff member on the payroll (start date, job title, salary and all other details) and to use this information to begin streamlining recruitment and HR policies.
The government has outsourced the system's development to a reputable company.
Which of the following are disadvantages associated with this IT project?
A. The government is very heavily dependent on the contractor to whom this assignment is outsourced and if they do not to perform as required this could have serious consequences.
B. There is a risk that significant anomalies in the current system will be highlighted.
C. Any initial problems in running the system could have serious repercussions as it could lead to, for example, staff not being paid, payroll tax not being properly collected, and similar difficulties.
D. The system could make it more difficult to employ specialist medical staff on terms and conditions which are different from the normal terms and conditions available.
E. The amount of data storage space required to run the system may not be available.
F. There is a risk that the system will not capture all of the existing terms and conditions of staff, thus leading to industrial relations problems later.
正解：A,C,F

質問 5：
V buys vegetables and fruit from three farms located in a different part of V's country and sells them to large supermarket chains.
A recent newspaper magazine had an article on these farms showing that the farms employ illegal immigrants whose status was used by the factory's owners to force them to work for low wages and in unpleasant conditions. They are forced to live in small overcrowded caravans with no running water. They are also given meals which are cold and poor quality. These farms are located in a developed country with strong labour laws.
Classify each of the following statements as true or false.

正解：


質問 6：
You are in process of compiling a risk register for P, a company which maintains railway tracks. This helps prevent accidents and ensures the trains are not disrupted due to problems with the track.
Which of the following statements are valid?
A. A risk register should profile each risk in terms of probability and consequence.
B. The risk register for P should be updated frequently: for example, every two weeks.
C. A risk register should concern itself with only the direct consequences of each risk such as injury to passengers and ignore indirect risks, such as re-routing trains due to an accident.
D. A properly compiled risk register will identify all the risks to which P could possibly be exposed.
E. The risk register should specify the individual, or group of individuals, responsible for the management of each risk.
正解：A,E