CIMA P3 問題集

質問 1：
The Head of IT Security has been asked to conduct a detailed forensic analysis of a suspected data breach that ted to customer credit card details being intercepted.
Which TWO of the following would be suitable objectives for such a forensic analysis?
A. Identifying customers whose details have been stolen
B. Developing an understanding of the vulnerabilities that led to the breach
C. The collection of evidence that can be used to convict the perpetrators of the breach.
D. Preventing the credit card companies from blaming the entity for fraudulent charges
E. Recovering the stolen credit card details before they can be abused by criminals
正解：A,B

質問 2：
A patient has been prescribed a new medicine by their physician. The medicine is accompanied by a leaflet describing potential adverse effects associated with taking it. Most of these potentially adverse effects are trivial, but the leaflet states that three patients in every 10,000 who take the medicine suffer a severe reaction requiring urgent medical attention.
Which of the following statements is true?
A. The patient should not be concerned because only those few patients who are susceptible to this reaction are at risk.
B. Statistically, the medicine is safe.
C. Statistical probabilities mean very little in themselves when dealing with decisions that could have serious consequences, such as whether to take this medicine.
D. The patient should ignore the risk because there is only a 0.03% risk of a severe adverse reaction.
正解：C

質問 3：
Systems Development Lifecycle (SDLC) is used to manage risk within the development of new computer systems.
Which THREE of the following are appropriate controls to manage risk within the SDLC Process?
A. When planning the new system, a clear business case must be approved specifying functionality, data transformation, expected costs and benefits.
B. When the implementation of the new system is taking place, parallel running must be undertaken to ensure the output for the new system exactly matches that from the old system.
C. When developing the new system, the developers must follow defined programming standards and carry out component test to specified test harness outputs.
D. When doing the analysis for the new system particular care should be taken over the data specification, transformation and manipulation, ensuring that expected outputs are defined and that such output meets the needs and expectations of the business users.
E. The Post Completion Review should take place immediately after the implementation while all the facts are still fresh in everyone's minds.
F. When designing the new system, controls must be put in place to ensure that all the functionalities of the old system are replicated.
正解：A,C,D

質問 4：
You are the management accountant for YY a food manufacturing company with an annual sales revenue of
$6 million
You discover that the production manager's records are inconsistent Raw materials purchased do not agree with the total recorded for transfers to production plus wastage There is an average shortfall of 2% of purchases You have investigated and discovered that there are often errors made during manufacturing that results in food that is safe to eat but. because of visual flaws, cannot be sold The production manager is supposed to scrap all such damaged products and write all such losses off as waste You have discovered however that he has been giving the damaged food to a charity that assists homeless people No records are made of such gifts in order to conceal the losses due to manufacturing errors Which of the following actions should you take? Select ALL that apply
A. Instigate a review of the production process to potentially reduce the amount of wastage.
B. Instigate a confidential but documented review with the production manager and tell him to stop
C. Instigate a process whereby edible but unsellable items can be given to the charity officially
D. Do nothing; this is a good cause and the amount is insignificant
E. Instigate disciplinary action this is both theft and poor management
正解：A,C,E

質問 5：
A UK based company is considering an investment of GB£1,000,000 in a project in the USA. It is anticipated that the following cash flows will arise from this project.
The cash flows will be either US$400,000 with a probability of 40% or US$700,000 with a probability of 60% for each of the next three years; remitted to the UK at the end of each year.
Currently GB£1.00 is worth US$1.30.
The expected inflation rates in the two countries over the next four years are 2% in the UK and 4% in the US.
Applying the Purchasing Power Parity Theory, which of the following represents the expected net present value of the project in GP£ (to the nearest whole pound)?
A. GB£554,047
B. GB£(111,973)
C. GB£287,639
D. GB£391,640
正解：C

質問 6：
B uses a balanced scorecard to monitor the performance of its divisions.
Classify each of the following decisions taken by a division's management team as either commercially sound or dysfunctional.

正解：



質問 7：
HBN is a service company that offers cloud-based data storage and management on behalf of clients HBN pays an independent accountancy firm to review its cybersecurity arrangements, conduct penetration tests and report to HBN's Board on the results Which TWO of the following are correct?
A. Potential clients for HBN's services will expect to receive copies of these independent reports immediately after they are submitted.
B. The independent accountancy firm will guarantee that there are no control weaknesses in HBN's systems, provided its results prove satisfactory
C. HBN could save time and reduce cost by having its own internal audit department conduct these investigations and report accordingly.
D. It would prove simpler for HBN to permit clients to conduct their own cybersecurity reviews that would take account of the sensitivity of their data
E. The independent accountancy firm will disclose all of the shortcomings that it identifies in its report, even if they embarrass HBN
正解：C,D

質問 8：
DFG's call centre budgets four minutes for its operators to deal with a customer's enquiry and conclude the call. Team leaders are evaluated on the basis of the average call length.
Simone is a team leader. Her team's average call length is five minutes and 30 seconds. Simone accepts full responsibility. She encourages her team members to check that the customer is satisfied before concluding the call.
On investigation, it was discovered that 2% of the customers who dealt with Simone's team had to call DFG again within seven days. Other teams had an average of 25% of customers call back within seven days because their first call had not fully resolved their problem.
Which of the following statements are true?
A. The use of average call length may be leading to dysfunctional behaviour.
B. Average call length should be replaced with the average rate of return calls as the primary performance measure for team leaders.
C. Team leaders should be responsible for setting policy on performance measurement within the call centre.
D. Simone is in breach of call centre policy.
E. It would be better to evaluate team leaders on the basis of multiple criteria.
正解：A,D,E

質問 9：
B, a construction company, has a policy of carrying out a post completion audit on every construction project undertaken where the value exceeds $1 million.
What is the role of the post completion audit?
A. To highlight what can be done to improve similar future projects.
B. To apportion blame for things not done well.
C. To reward staff and celebrate success.
D. To signify the end of the project.
正解：A