P3の無料問題集（287題）、P3認定試験参考書

CIMA P3 問題集

試験コード：P3

試験名称：Risk Management

最近更新時間：2024-04-30

問題と解答：全287問

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質問 1：
X Company M has lost 25% of its revenue in the last three months due to bad debts. One of the receivables written off was from a long standing customer and the other three were from new customers. The management accountant has warned the sales team that the company cannot survive any more substantial bad debts.
Which of the following internal controls should be put in place to try and prevent further bad debts?
A. Two sales staff must authorise new customers and sign a form stating that they have done so.
B. As soon as a customer payment is overdue they should not be allowed to purchase more until their balance has been reduced.
C. A credit check should be carried out on each new customer.
D. An aged analysis of customer balances must be reviewed every month.
E. Credit limits should be set for all customers. However, if the credit limit will cost a sale then sales staff can override this limit.
正解：B,C,D

質問 2：
They key objective of maximizing shareholders wealth would indicates that a capital investment project with a large positive BPV should be accepted.
Which THREE of the following statements are correct?
A. The directors should balance the need for a positive NPV with the company's longer term strategic requirements.
B. NPV Is always the best method of appraising a capital investment project.
C. It will always be in the director's best interest to accept projects with high positive NPVs.
D. Financial methods of evaluation are not the only factors to consider when appraising a project.
E. In some circumstances project with a negative NPV should be accepted.
F. If the positive NPV is large, the needs of other stakeholders needed considered.
正解：B,D,E

質問 3：
Which THREE of the following are key elements of cyber security risk governance?
A. Ensure all employees have their passwords changed every 30 days.
B. Ensure the organisation has defined structures for cyber security management
C. Ensure all employees have at least two cyber security objectives in their development plans.
D. Ensure all employees are trained in IT use
E. Ensure all employees have anti-virus software on their equipment
F. Ensure the organisation has defined standards of conduct for IT use.
正解：B,D,F

質問 4：
A project has a net present value of $2 million.
Total cash outflows of this project have a present value of $14 million, which includes staff costs of $10 million.
What is the project's sensitivity to staff costs?
A. 20%
B. 63%
C. 14%
D. 71%
正解：A

質問 5：
A large, publicly funded university is considering introducing a new information system in order to enhance its ability to store and retrieve academic records for past and current students, including the registration and deregistration of students.
In conducting an evaluation of the system, which THREE features would the management of the college be most likely to consider as essential prerequisites to implementation?
A. The system is capable of being run in parallel with the current system so as to have the opportunity to examine and overcome any unforeseen difficulties that might arise.
B. The system can link seamlessly with the system used by the university for processing financial transactions and producing financial statements.
C. The system has been demonstrated to operate with a degree of accuracy at least as good as the existing system and as good as that used by similar universities.
D. All information on the system can be accessed easily from outside the university through the internet.
E. The system has the capacity to deal with all existing records and all new records to be created in the foreseeable future.
正解：B,C,E

質問 6：
C Ltd is a private, family-owned company which is hoping to become listed on a recognised Stock Exchange within the next two years. At the moment, the Board of Directors comprises five directors; four of whom are from the founding family and all of whom are involved in the day-to-day running of the business. The remaining director obtained a seat on the Board three years ago as a condition of an investment by a venture capital fund.
The Board meets in half-day sessions once a fortnight and the Board meetings are reasonably well run. All decisions are taken by the Board as a whole. There are no sub-committees.
Which of the following steps would it be appropriate for C Ltd to take in the light of the proposed listing?
A. Set up an "agenda setting" sub-committee consisting of the current executive directors to decide the agenda for each Board meeting.
B. Appoint enough independent non-executive directors (NEDs) that they make up at least 50% of the Board.
C. Ensure that the current executive directors are given 10 year contracts starting on the day the company is floated, to ensure consistency and continuity in the management of the company.
D. Appoint one of the NEDs as Chair of the Board.
E. Set up at least three sub-committees namely remuneration, nomination, and audit committees.
F. Insist that the venture capital company director be removed as he is not necessarily motivated to act in the best interests of C Ltd.
正解：B,D,E

質問 7：
Risk management involves all parties in an organisation.
Which of the following describe the Board's responsibilities for risk management?
A. The Board is responsible for maintaining a robust system of internal controls.
B. The Board is responsible for considering whether weaknesses in internal controls need to be addressed.
C. The Board is responsible for choosing the least risk products to promote.
D. The Board is responsible for safeguarding the company's assets.
E. The Board is responsible for addressing any weaknesses in internal controls.
正解：A,B,D

質問 8：
XYZ is unhappy with the way it decides on the likelihood and impact of risks when it completes the TARA matrix XYZ has decided to try other ways to get more consensus over the evaluation of risks as high, medium and low impact and likelihood Which of the following methods is likely to be most successful?
A. Sending questionaires to all employees
B. Allowing the risk manager to decide.
C. Searching online to see how the risks are evaluated in other companies
D. Using the Delphi method
正解：D

質問 9：
A project has an NPV of £1,200,000. The present value of material costs which are included in the NPV calculation are £8,000,000.
What is the sensitivity of the project to changes in material costs?
Give your answer to the nearest whole percentage.
正解：
15%

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CIMA Risk Management 認定 P3 試験問題:

1. The Dean of Information Technology at Capital City University wishes to develop a degree in 'ethical hacking" Students will graduate from this course with the skills needed to develop malware, so that they have the ability to reverse engineer malicious software The Dean believes that there will be strong demand for such graduates from employers in IT security and related fields.
Which TWO of the following statements are correct?

A) The University should not be equipping its students with skills that could be abused for the purposes of committing crime or causing harm
B) The academic staff teaching on this degree may struggle to keep up to date with the latest developments in malware
C) Potential employers would be suspicious of job applicants whose choice of degree indicates an interest in malware
D) The University should conduct detailed background checks on applicants before they are admitted to this degree
E) The course should teach students to reverse engineer malware without enabling them to write malware

2. M is a multinational IT company with headquarters in Asia and with operations in all continents.
It is now trying to expand its operations in Europe. This is seen as a major challenge as the European market is very well developed with established players in fierce competition against each other.
As well as developing and producing its own products, it sources products across Asia, America and Europe as part of infrastructure deals which have to include as much of its own equipment as possible. In doing this, transfer prices can be set in YEN, USD, EURO, GBP. Transfer prices are revised every month in line with production times as most goods are made on short order times with sales cycles running at 3-4 months.
The longer sales cycle against committed transfer pricing presents problems as customers expect quotes to be valid for 90 days whereas M's suppliers reserve the right to revise pricing at the end of every month with quotes only valid for 8 days in the following month.
How should M deal with this problem?

A) Use a centralised treasury function to set up unilateral netting so that all trades can be balanced off against each other before any money is transferred.
B) Offer a small discount for any customers who pay in M's home currency.
C) Incentivise sales persons to be more accurate when forecasting prices.
D) Do nothing, everyone is in the same situation.

3. 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.

4. Will owns $400,000 of shares in Company X.
Company X has a daily volatility of 1% of its share price.
Calculate the 28 day value at risk that shows the most Will can expect to lose during a 28 day period.
(Will wishes to be 90% certain that the actual loss in any month will be less than your predicted figure).
Give your answer to the nearest $000.

5. P sells mobile phones and accessories The directors of P are concerned that there is a high risk of fraud being carried out by employees in the retail stores. There is a high turnover of employees in the shops as the sales targets are difficult to meet Which TWO of the following controls would reduce this risk?

A) References should be obtained for all new employees from their last two employers
B) Only employ people who have been employed in the retail mobile phone industry for two years
C) Ensure employees work with the same staff all the time to build team spirit
D) Carry out a criminal record check for all new employees.
E) Introduce a policy that all new employees must undertake a three month trial period

質問と回答：

質問 # 1
正解： D、E

質問 # 2
正解： A

質問 # 3
正解： A、D

質問 # 4
正解：メンバーにのみ表示されます

質問 # 5
正解： B、D