CIMA CIMAPRA19-P03-1 問題集

質問 1：
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 2：
The senior manager in the accounts department is going on annual leave for three weeks and Jo, a supervisor is being put in charge of the department for that time Which TWO of the following statements are correct?
A. Authorisation of exceptional overtime due to the year end which takes place while the senior manager is on leave should be postponed until the senior manager returns
B. Job interviews for an office junior should be cancelled until the senior manager returns.
C. Jo should not have all of the same authority as the senior manager
D. The annual staff appraisals should be postponed until the senior manager returns
E. Authorisation of expenses should wait until the senior manager returns.
正解：A,D

質問 3：
S Doc is an out-of-hours service provided by a country's government. The service allows members of the public to call and speak to a nurse who can advise on medical situations which are not obviously emergencies. Depending on the situation the caller can be referred to the full emergency services, or be advised to go to Accident and Emergency at the nearest hospital. Alternatively, a callout from a general practitioner (GP) can be organised; the caller can be advised of where GP services are available; advice can be given over the phone; or a decision can be taken that no further action is required at least until normal services resume on the next working day.
There has been a suggestion that the nurses who take these calls could be replaced by suitably trained operatives who have available to them a specially designed expert system.
Which of the following are advantages of using an expert system instead of nurses?
A. Using an expert system would make operatives less inclined to feel sorry for the caller and ensure that only relevant facts were considered in coming to a decision.
B. Some callers may present with complicated scenarios that a non-medically trained operative or expert system would be unable to recognise (for example, psychological issues).
C. The operatives would be too careful and therefore would recommend unnecessary treatments or interventions.
D. The expert system will always follow the same path whereas the nurses may have more knowledge about some health issues and very little about others.
E. The use of an expert system would ensure that only relevant questions were asked of the caller and that operatives did not miss something vital due to distraction or fatigue.
正解：A,D,E

質問 4：
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 5：
Physical access controls can greatly enhance the security of company assets.
Select THREE methods by which physical access security can be significantly enhanced.
A. Visitors to be logged in by security staff and to be accompanied by a member of staff at all times until they leave.
B. Use of one way mirrors, so people can be observed undetected.
C. Use of USB sticks and removable media should be prohibited.
D. Use of CCTV cameras monitoring all access points, with security guards monitoring images and a secured system making a recording.
E. Use of access control pads with numerical keys on every door, which is otherwise locked.
F. Personal individual ID card access, logging individual person movement through every door, which is otherwise locked.
正解：A,D,F

質問 6：
K plc is a large listed company in the retail industry. It has recently appointed T as a non-executive director. T has never had any previous involvement with K plc but is well known to K's Chief Executive P because T is the Managing Director of K plc's largest supplier.
K has recently expanded into Asi
a. Doubts about the wisdom of the move have been expressed in the financial press with some journalists commenting that it has exposed K plc to higher degrees of risk than previously. The move had been approved by the Risk Committee which consists of four Non-Executive Directors (NEDs) all of whom have significant experience in business.
K plc does not have a Nominations Committee. Nominations to the Board are usually proposed by P and generally agreed by the other directors.
In relation to the above scenario which of the following comments is valid?
A. The absence of a Nominations Committee exposes K plc to the risk that the Chief Executive may have unfettered power.
B. The Risk Committee should have rejected the proposal to enter the Asian market merely because it exposed K to greater risk than the other markets in which it operates.
C. There is no possible conflict of interest in relation to T's position as a NED and as Managing Director of a supplier company since, in both roles, he would clearly want K plc to prosper.
D. K plc is in line with best practice as it only has NEDs on its Risk Committee.
正解：A