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CIMA P3 問題集

試験コード：P3

試験名称：Risk Management

最近更新時間：2025-06-20

問題と解答：全287問

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質問 1：
A hospital is part of a government provided health service which is free to patients. The management of the hospital is concerned with the need to minimise the risks to which the hospital is exposed from patient litigation.
In this context, which TWO of the following are appropriate steps to manage this risk?
A. Ensuring that a policy is in place to transfer or discharge critically ill patients so as to minimise fatalities in the hospital.
B. The management refuses to allow the hospital to participate in the Major Accident Plan for the city in which it is located. It believes the Plan could expose the hospital to excessive risk.
C. Ensure that proper documentation is in place for all patients showing such details as symptoms, treatments, and test results.
D. Allocating a risk score to patients depending on age, general heath and similar consideration and refusing to admit patients whose risk score exceeds a certain threshold.
E. Ensuring that patients undergoing procedures sign documentation to confirm that the risks have been explained to them and that they understand.
正解：C,E

質問 2：
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 forward contract saves GBP1,901
B. The money market hedge saves GBP15,196
C. The money market hedge saves GBP32,078
D. The forward contract saves GBP2,629
正解：B

質問 3：
Select the correct ethical principle that corresponds to each ethical dilemma described.

正解：

質問 4：
Which of the following best describes the relevance of value at risk (VaR) as a decision tool?
A. VaR quantifies future volatility
B. VaR quantifies the maximum loss that could ever be incurred
C. VaR quantifies past volatility
D. VaR can only measure downside risk
正解：C

質問 5：
NLC, a retail chain, is considering moving its information systems which support its point of sale infrastructure into the cloud.
Which TWO factors should it consider in choosing its supplier?
A. Proximity of facilities to head office
B. Robust service level agreement
C. Cheapest option offered
D. Certified security
正解：B,D

質問 6：
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.
正解：
$27

質問 7：
Why do businesses take risks?
Select the TWO correct answers.
A. Risk taking can assist businesses to gain an advantage on their competitors.
B. Risk taking can give the impression that senior management roles are very dynamic.
C. Risk taking allows for multiple random outcomes, some of which may be worth chasing.
D. Risk taking provides businesses with opportunities to make better returns.
E. Risk taking allows businesses to save time by not having to find out all the facts before they embark on new projects.
正解：A,D

質問 8：
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. Consideration of the main risk only which is financial risk.
C. Consideration of risk management in the context of business strategy.
D. A comprehensive and holistic approach to risk management.
E. Risk management is the responsibility of the risk committee.
正解：A,C,D

質問 9：
VBN is a multinational company that has 60 subsidiary companies that operate in 11 countries. VBN evaluates the performance of each subsidiary as an investment centre, using residual income to measure performance.
Which THREE of the following threats of dysfunctional behaviour may arise from VBN's use of residual income to measure subsidiaries' performance?
A. Subsidiary boards may be motivated to spend heavily on capital expenditure in order to ensure that budget allocations are maintained and even increased.
B. Subsidiary boards may waste time and incur unnecessary fees in order to recognise gains on the revaluation of property.
C. Subsidiary boards may waste time by arguing over transfer prices.
D. Subsidiary boards may take a short-term view to investment projects.
E. Subsidiary boards may actively hedge translation risks.
正解：C,D,E

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CIMA Risk Management 認定 P3 試験問題:

1. J plc is a wholesale building supply business. It has a large warehouse where some of its materials are stored.
Last month three accidents occurred where employees were slightly injured whilst moving items from the 5th shelf. The 5th shelf is located 15 metres up from the ground.
This is a health and safety risk and could also be a reputation risk in the longer term.
Which of the following risk mitigations should the company employ?

A) Reduce by storing some items on the first three shelves and storing other items outside.
B) Transfer by insuring against this risk.
C) Avoid by sending the employees on a training course on Health and Safety.
D) Accept by just accepting this is a risk the company has to take and some employees may get injured.

2. The board of OKN is considering an investment opportunity that will require the company to borrow a large amount in month 10 of the current financial year and to invest it immediately in property, plant and equipment.
This investment has a positive net present value that justifies the risk, but the directors are reluctant to invest in the project.
Why might the directors be reluctant?

A) The year's profit will be depressed by the amount of the investment.
B) The return on capital employed for the year will be increased if the investment is made.
C) The return on capital employed for the year will be reduced if the investment is made.
D) Future profits will be depressed.

3. The safety guard on a piece of equipment was broken. The factory manager suspended an operator who refused to operate the equipment until it was repaired. The factory manager paid another operator a bonus for operating the damaged equipment until the safety guard could be repaired.
What does this incident say about the control environment within that factory?

A) Management is not particularly concerned with managing risks.
B) Employees are motivated to maintain productivity.
C) Management has a proportionate and considered attitude towards risk.
D) This factory's safety record is likely to be poor.
E) Employees will perceive that management does not care about health and safety risks.

4. A company is keen to avoid becoming a victim to malware. Which TWO of the following techniques would be valid responses to this threat?

A) Reverse engineering all viruses that are discovered on company machines
B) Removing USB ports from all networked computers
C) Conducting denial of service attacks against perpetrators who attempt to infect the company
D) Providing computers with independent internet access in the staff break room for personal emails and online shopping
E) Paying ransomware demands immediately in order to ensure that malware is removed promptly

5. A firewall in a computer suite is designed to

A) prevent unauthorised traffic into defined areas of the network
B) prevent a disaster from occurring by limiting the spread of any fire
C) prevent viruses from infecting the network
D) prevent the overloading of the network by unauthorised traffic

質問と回答：

質問 # 1
正解： A

質問 # 2
正解： C

質問 # 3
正解： A、D、E

質問 # 4
正解： B、D

質問 # 5
正解： C