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：2025-05-16

問題と解答：全287問

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質問 1：
M plc is an IT company that bids for large contracts to sell computer systems and also to service existing systems. M plc's senior management has always set budgets which are hard to achieve and have made no allowances for the recession.
The economy has improved and M plc's senior managers have made the budget even more optimistic. The budgeted sales target has been increased by 40%.
In the past, sales staff have not tried to achieve the budget sales because it was generally believed that the targets were impossible to reach.
M plc has recently appointed a new Sales Director who has decided that sales staff will be dismissed if they fail to meet sales targets for three successive months. He is also looking for higher sales margins than were achieved before.
What are the likely consequences of the new Sales Director's policy?
A. Sales staff will tender for riskier contracts.
B. Sales staff will be happier in their jobs.
C. Sales staff will feel more settled and secure in their jobs.
D. Sales staff will look for new jobs.
E. Sales staff will encroach on other sales staff territories to get more work.
正解：A,D,E

質問 2：
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

質問 3：
ERT is choosing between two maintenance policies for its vehicles. The outcomes of these policies are difficult to predict and so ERT has run a simu-lation of both.
Policy 1 has an expected annual cost of $400,000 per year, with a standard deviation of $80,000.
Policy 2 has an expected value of $350,000, with a standard deviation of $150,000.
Which of the following statements are correct?
A. Policy 1 will always be the more expensive in any given period.
B. Policy 2 is clearly the better policy.
C. Policy 2 is the more risky.
D. Policy 2 has the greater potential upside risk.
E. Policy 2 is the more likely to cost more than $500,000 in any given year.
正解：C,D,E

質問 4：
YUI owns 18 factories, which are spread around the country. Each factory employs 500-700 production staff and has its own administrative and accounts departments.
It has recently been discovered that the manager in charge of YUI's Hightown factory has been overstating his personal expenses claims for the past five years. The total amount stolen in this manner has been estimated at
$10,000.
Why would it have been relatively difficult to have prevented this fraud?
A. Senior members of management can often override controls.
B. It is impossible for anybody to check expenses claims submitted by a senior manager.
C. Managers are generally highly intelligent and are generally capable of designing ways to defeat control systems.
D. Internal controls cannot address fraud, only error.
正解：A

質問 5：
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. The strength of a password is increased by using upper and lower case and including numerals.
B. Passwords should be written down in a secret place.
C. Passwords should be short words or names that users will easily remember.
D. Passwords should never be shared.
E. Passwords should be changed on a regular basis.
F. Passwords should contain 20 characters or more.
正解：A,D,E

質問 6：
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 7：
UIO designs clothes and pays third parties to manufacture them A recent television programme showed that two of the factories used by UIO were employing illegal immigrants whose status was used by the factory's owners to force them to work for low wages and in unpleasant and dangerous conditions. These factories were located in a developed country with strong labour laws Classify each of the following statements as true or false:

正解：

質問 8：
Jo is a well known entrepreneur who founded JIS. a global producer or high technology equipment JIS has grown rapidly and was listed two years ago JIS's share price has grown steadily since its listing Jo serves as both CEO and Chair A recent newspaper article has suggested that JIS would benefit from having a separate CEO and Chair Which TWO of the following arguments are valid?
A. Without a Chair to report to, Jo might pressurise the other directors into action that could damage JIS.
B. If Jo remains as Chair and a new CEO is appointed then Jo will remain responsible for implementing policies to execute the Board's strategy
C. Jo's setving as both Chair and CEO gives clarity of leadership and means JIS benefits from Jo's skills and knowledge of the company
D. There should be a division of responsibilities between the CEO running the Board and the Chair running the company's business
E. If Jo remains as CEO and a new Chair is appointed then Jo should still attend alt meetings between non-executive directors and the Chair.
正解：A,D

質問 9：
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

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CIMA Risk Management 認定 P3 試験問題:

1. H is a departmental manager in a private college. The main measure of performance used to assess the Department Manager's effectiveness is meeting the college budgets. The budget for each year is based on the actual expenditure of the previous year adjusted for specific one-off items.
Which of the following would arise from using the meeting of this type of budget as a performance measurement?

A) Managers taking on new projects that have too much risk attached to them.
B) Managers engaging in unnecessary spending in order to avoid having their budgets reduced the following year.
C) Management refusing to provide some necessary service to students (for example, extra tutorials) because it would cause their budget not to be met.
D) Management taking more than the optimal number of students into their department.
E) Management of various departments not cooperating sufficiently with each other because each is very concerned that to do so would incur extra costs against their budgets.
F) Cost overruns because managers might fail to meet their budgets.

2. The Board of Directors of VCX, a state-owned electricity company, includes four executive directors the Chief Executive Officer, the Finance Director the Operation Director and the Technical Director All of the shares in the company vest in the Office of the Minister for Energy, who is entitled to appoint two non-executive directors to the Board It has been alleged that the Minister appoints political "insiders" who have no particular knowledge of. or interest in. the electricity industry There are three further non-executive directors
* L, who spent seven years as Chief Executive of VCX, but retired from that role two years ago,
* M, who spent several years on the Board of a state electricity company in a different country to VCX but who resigned from it before accepting the position with VCX: and
* N, who is a qualified and experienced professional accountant
In relation to best practice in respect of Corporate Governance, which of the following statements are valid?
Select ALL that apply

A) The Finance Director should be part of the Audit Committee because of her expertise
B) Non-executive directors should be responsible for monitoring the performance of executive management especially with regard to company strategy and objectives
C) L can now be considered to be an independent non-executive director
D) M is unsuitable to be part of the Board because his previous involvement with a similar company in another country is a conflict of interest.
E) M and N are both suitable appointees to the Audit Committee
F) None of the executive directors should be allowed to sit on the Remuneration Committee

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

A) To set out how audit objectives will be achieved.
B) To work out the time and resources required for the audit.
C) To perform substantive tests.
D) To perform analytical review to identify possible areas for investigation.
E) To work out how audit evidence will be obtained.

4. 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

5. Company W produces mobile phone components and has recently tendered for a substantial contract. The results of the tendering process will not become available until three months from now. If the company is successful it will require 2,000 units of a commodity which is currently traded in an open commodity market for $740 per unit. However, there has been speculation that this commodity could increase substantially in price over the next three months and so the company is considering purchasing the commodity now and storing it for three months.
The funds to buy the commodity would be borrowed at an annual interest rate of 7% and the storage cost of the product would be $5.40 per unit per month. The storage costs would be paid at the end of the three month storage period.
Which of the following represents the gain or loss (to the nearest thousand dollars) that will accrue to Company W assuming that the price of the commodity rises to $800 in three months' time?

A) $88,000 gain
B) $16,000 loss
C) $62,000 gain
D) $95,000 gain

質問と回答：

質問 # 1
正解： B、C、E

質問 # 2
正解： B、E、F

質問 # 3
正解： A、B、E

質問 # 4
正解： D、E

質問 # 5
正解： C