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CIMA P3 試験シラバストピック:

CIMA Risk Management 認定 P3 試験問題：

1. 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 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.
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) The Post Completion Review should take place immediately after the implementation while all the facts are still fresh in everyone's minds.
D) When developing the new system, the developers must follow defined programming standards and carry out component test to specified test harness outputs.
E) When designing the new system, controls must be put in place to ensure that all the functionalities of the old system are replicated.
F) When planning the new system, a clear business case must be approved specifying functionality, data transformation, expected costs and benefits.

2. James owns a small company which sometimes suffers from credit risk.
Which of the following measures should he put in place to help reduce this risk?

A) Reduce the company bank loans.
B) Look for a loan with a lower interest rate.
C) Pay suppliers' invoices quicker.
D) Introduce credit checks for new customers.

3. Company C wishes to recruit an employee who will have responsibility for, among other things, the receipt and handling of cash. Which THREE of the following would be most likely to provide useful information about the candidate from the point of view of the Internal Auditor?

A) Confirmation that the candidate does not have a criminal record.
B) The candidate's academic qualifications.
C) References from previous employers of the candidate.
D) The candidate's membership of a professional body.
E) The candidate's personal referees.

4. V buys vegetables and fruit from three farms located in a different part of V's country and sells them to large supermarket chains.
A recent newspaper magazine had an article on these farms showing that the farms employ illegal immigrants whose status was used by the factory's owners to force them to work for low wages and in unpleasant conditions. They are forced to live in small overcrowded caravans with no running water. They are also given meals which are cold and poor quality. These farms are located in a developed country with strong labour laws.
Classify each of the following statements as true or false.

5. Return on capital employed (ROCE) can be a useful measure of divisional performance. For which of the following types of company is ROCE likely to be most appropriate?

A) Companies in which there is extensive investment in intellectual property and intangible assets, such as brands and trade marks.
B) Companies in the not-for-profit sector.
C) Companies which have been created by extensive acquisition and merger activity and include divisions engaged in a variety of activities.
D) Companies in which there is extensive investment in physical assets, such as plant and machinery, with divisions which undertake broadly similar activities.

質問と回答：