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：2024-11-20

問題と解答：全287問

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質問 1：
Z is a multinational pharmaceuticals company with operations across Europe, America and Asia.
It is currently investigating the possibility of setting up a chemical and specialist production facility in South America. This would be a multi $billion investment. What steps should Z take to manage the following risks in this long term venture.

正解：

質問 2：
H is a senior production manager for P Ltd which is about to make a strategic decision on setting up a new production line requiring $3 million of new specialist equipment.
H's daughter is friends with and goes to school with the daughter of T, the sales manager in KK Ltd. KK Ltd is a potential supplier of the specialist equipment that P Ltd requires.
T owns a holiday home. H's daughter regularly accompanies T's daughter on family vacations at this holiday home, all at T's expense.
H is the only person working for P Ltd who is qualified to select the specialist equipment. KK Ltd will definitely bid for the sale.
What should H do?
A. H should declare an interest, giving details of his daughter's friendship with T's daughter, but should participate fully in the assessment process.
B. H should exclude KK Ltd from the bidding process.
C. H should declare an interest and withdraw from the assessment process.
D. H should permit KK Ltd to bid, but should insist that T should not be involved.
正解：A

質問 3：
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

質問 4：
Assuming a company has both internal auditors and risk managers, indicate which of these would perform the duties listed below:

正解：

質問 5：
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 6：
The shares of a company have a beta factor of 1.15. Therefore, which of the following must be true?
A. The shares have more total risk than the stock market average.
B. The shares have more systematic risk than the stock market average.
C. The shares have more unsystematic risk than the stock market average.
D. The shares have less unsystematic risk than the stock market average.
正解：B

質問 7：
The treasurer of IOK is considering entering into a money market hedge in order to hedge a payable.
Which of the following might be valid explanations for the use of a money market hedge for this purpose?
A. The timing of the payable does not permit the use of a forward contract.
B. The relevant currency markets are very thinly traded and the treasurer believes that forward contracts are mispriced.
C. A money market hedge is easier and less expensive to organise than a future or forward contract.
D. Money market hedges can be unwound whereas positions in derivatives cannot.
E. There are no forward contracts available for the purchase of the payable currency using IOK's home currency.
正解：A,B,E

質問 8：
You are the Management Accountant for a company which supplies baked food to a string of retail outlets; biscuits, cakes, savoury snacks etc.
You discover that a trainee employee, who is responsible for cleaning out the delivery vans has been taking damaged goods and packets which have reached their sales expiry date and has been selling them to friends.
These products would otherwise have been discarded as waste.
The trainee in question is the nephew of one of the senior managers.
What is the correct course of action?
A. Have a quiet word with the trainee and ask him to stop.
B. Do nothing, the product was designated as waste anyway.
C. Have a quiet word with the senior manager, the trainee's relative and ask them to deal with it.
D. Document the facts and escalate to the trainee's manager.
正解：D

質問 9：
The list below has duties performed by risk managers and internal auditors. Show who would carry out the duties assuming the company has both risk managers and internal auditors.

正解：

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CIMA Risk Management 認定 P3 試験問題:

1. ABC produces fashion garments for sale m its chain of high street retail outlets.
Which THREE of the following activities would result m the organisation having to review its cyber security risks management program?

A) ABC has acquired an overseas garment manufacturer
B) ABC is shipping the new season range of fashionwear to the retail outlets
C) ABC is introducing online shopping for certain limited ranges of clothing
D) ABC has announced year-on-year trading figures with 5% increase
E) ABC's sales figures show strong seasonal bios
F) ABC is introducing a loyalty bonus store-card for regular shoppers

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.

3. Internal audit should be both efficient and effective.
Which THREE of the following measure the efficiency of internal audit"?

A) The number of breaches in internal controls prevented.
B) The cost per audit day.
C) The number of internal audit reports produced.
D) The cost per audit report
E) The number of improvements in internal controls introduced.

4. YGH has recently completed a post completion audit on a five year contract that has only recently come to a conclusion. The main finding was that the project delivered most of the expected benefits, but that it cost significantly more to implement than had been anticipated at the project appraisal stage. YGH would not have proceeded if the true cost had been known at that stage.
The project was the responsibility of the production department, which is presently managed by G.
When the project was proposed, the production department was managed by H. H is now YGH's Director of Operations.
How should the finding from this post completion audit be interpreted?

A) The production department should not be granted funding for future projects unless there are compelling reasons to proceed.
B) H should be held accountable for the overspend on the project.
C) G should be held accountable for the overspend on the project.
D) YGH should consider introducing more detailed checking of the assumptions underlying the costs of future projects.

5. Match the descriptions shown in the boxes below with the method of quantifying risk exposure it best describes.