CIMA CIMAPRA19-P03-1 問題集

質問 1：
A government department is conducting a value for money audit on a school.
The school's pupils sit leaving exams. Classify each of the audit tests as either economy and efficiency or effectiveness.

正解：


質問 2：
University B has several departments. Each department at times obtains funding from different sources such as government grants and industry sponsorships. The central management of the university has decided to develop a module within its current Information System to track these funds centrally.
The central management of the University has decided to utilise in-house expertise in order to build this module.
Which THREE of the following represent advantages of developing this module and doing so using in-house expertise?
A. The system will make it easier for central management in the University to access the performance of individuals, departments and groups.
B. There is a better chance that in-house experts will spot long-standing inefficiencies or anomalies in the existing system.
C. The system may limit the freedom of heads of department to act with autonomy.
D. Time will be saved because there will be no need to explain the basic structure and operations of the University to an outside contractor.
E. In-house experts will be more easily able to integrate the module into the existing system.
正解：A,D,E

質問 3：
As part of risk assessment exercise for a low-cost airline you are requested to match the risks listed below with the most approriate method of minimising or dealing with each risk.

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質問 4：
You have just been appointed Financial Controller of Y, a marketing consultancy.
You are in a meeting with the Chief Executive Officer (CEO) of Y, and have been discussing the need for a major upgrade of all the information systems throughout Y, as they are all very old.
Knowing that major change should be managed effectively, you have suggested that Y should have a 'systems steering committee'.
Advise the CEO which of the following should be included in the terms of reference of the steering committee.
A. Ensure the new system will meet the company's goals
B. Consider the competitive issues raised by the new system
C. Develop new systems
D. Plan for new systems
E. Manage the project
正解：A,B,D

質問 5：
A publicly funded hospital has put various features in place in an attempt to improve strategic control and create an improved control environment.
Which TWO of the following features are most likely to meet this objective?
A. Ensuring that the Head of Internal Audit examines and authorises all expense claims by hospital staff.
B. An Audit Committee consisting of five independent persons with expertise in finance, human resources, and medicine.
C. The setting up of a Risk Management Committee to examine the strategic risks applicable to the entity and to formally report on a quarterly basis.
D. Ensuring that all medical staff are aware that their first priority should be to discharge patients as quickly as possible at all times so as to minimise wasting hospital resources.
E. A strict policy of capping the maximum salary payable to any employee at 110% of the average earned by that category of employee in the country in which the hospital is located.
正解：B,C

質問 6：
Select the most appropriate level of responsibility for managing each of the following risks.

正解：