ベストCIMA P3学習ガイドと問題集は2022年更新
トップクラスCIMA P3試験最先端学習ガイド！練習問題バージョン
質問 40
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 developing the new system, the developers must follow defined programming standards and carry out component test to specified test harness outputs.
- C. 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.
- 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,B,D
質問 41
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 Asia. 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 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.
- B. The absence of a Nominations Committee exposes K plc to the risk that the Chief Executive may have unfettered power.
- 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: B
質問 42
The government health service in country H employs well over 100,000 staff in various locations throughout the country. Traditionally, local management has had high levels of autonomy in relation to personnel issues and there are several different human resources (HR) managers located across various regions.
The government has decided to introduce a completely new HR/payroll information system to have just one database containing all relevant information about every staff member on the payroll (start date, job title, salary and all other details) and to use this information to begin streamlining recruitment and HR policies.
The government has outsourced the system's development to a reputable company.
Which of the following are disadvantages associated with this IT project?
- A. The government is very heavily dependent on the contractor to whom this assignment is outsourced and if they do not to perform as required this could have serious consequences.
- B. The amount of data storage space required to run the system may not be available.
- C. Any initial problems in running the system could have serious repercussions as it could lead to, for example, staff not being paid, payroll tax not being properly collected, and similar difficulties.
- D. There is a risk that the system will not capture all of the existing terms and conditions of staff, thus leading to industrial relations problems later.
- E. There is a risk that significant anomalies in the current system will be highlighted.
- F. The system could make it more difficult to employ specialist medical staff on terms and conditions which are different from the normal terms and conditions available.
正解: A,C,D
質問 43
P sells mobile phones and accessories The directors of P are concerned that there is a high risk of fraud being carried out by employees in the retail stores. There is a high turnover of employees in the shops as the sales targets are difficult to meet Which TWO of the following controls would reduce this risk?
- A. Carry out a criminal record check for all new employees.
- B. Introduce a policy that all new employees must undertake a three month trial period
- C. Only employ people who have been employed in the retail mobile phone industry for two years
- D. References should be obtained for all new employees from their last two employers
- E. Ensure employees work with the same staff all the time to build team spirit
正解: A,C
質問 44
JC is a car manufacturing company in country C and manufactures diesel cars It is facing a number of serious risks Which TWO of the following nsk factors are external?
- A. Country F, JC's main market, is threatening to impose tariffs on car imports
- B. JC's marketing director is considering an attractive job offer from one of J's main competitors
- C. JC is facing court action arising from injuries to customers caused by an alleged brake failure in one of its cars
- D. JC's production staff are complaining that their wages are too low compared to wages paid to other employees.
- E. Diesel cars are being criticised by experts because it is believed they cause more harmful pollution than petrol
正解: A,E
質問 45
You are in process of compiling a risk register for P, a company which maintains railway tracks. This helps prevent accidents and ensures the trains are not disrupted due to problems with the track.
Which of the following statements are valid?
- A. A risk register should concern itself with only the direct consequences of each risk such as injury to passengers and ignore indirect risks, such as re-routing trains due to an accident.
- B. A properly compiled risk register will identify all the risks to which P could possibly be exposed.
- C. The risk register for P should be updated frequently: for example, every two weeks.
- D. A risk register should profile each risk in terms of probability and consequence.
- E. The risk register should specify the individual, or group of individuals, responsible for the management of each risk.
正解: D,E
質問 46
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 exclude KK Ltd from the bidding process.
- B. H should declare an interest, giving details of his daughter's friendship with T's daughter, but should participate fully in the assessment process.
- C. H should permit KK Ltd to bid, but should insist that T should not be involved.
- D. H should declare an interest and withdraw from the assessment process.
正解: B
質問 47
BCD has recently experienced a cyber security breach which fortunately was carried out by someone more interested in demonstrating the weakness in its defence than by someone malicious This has made BCD realise that its cyber defence is inadequate BCD has engaged a cyber security consultant who has advised BCD to set up a Computer Incident Response Team (GIRT) What THREE of the following activities would this CIRT have responsibility for?
Recruit specialist security staff to avoid an incident
- A. Carry out or assist with any investigations of an incident
- B. Ensure all security policies are carried out to avoid an incident.
- C. Restore normal operations as soon as possible after an incident.
- D. Advise on best products against malware attacks to prevent an incident.
- E. Manage or assist with any communications throughout an incident
正解: B,C,E
質問 48
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.
正解:
解説:
質問 49
Select the correct ethical principle that corresponds to each ethical dilemma described.
正解:
解説:
質問 50
SDF is a quoted company that has a large internal audit department.
Which of the following would impair the independence of SDF's internal audit?
- A. Junior internal audit staff are recruited directly from university. They spend two years with the company before moving into other departments within SDF.
- B. It is left to the individual members of the internal audit department to report any conflicts of interest associated with a proposed investigation to which they have been assigned.
- C. The head of internal audit reports directly to SDF's chief accountant.
- D. Internal audit staff receive a bonus whenever they discover a compliance error.
- E. Internal audit staff salaries are linked to a company-wide salary scheme.
正解: A,C,D
質問 51
Physical access controls can greatly enhance the security of company assets.
Select THREE methods by which physical access security can be significantly enhanced.
- A. Personal individual ID card access, logging individual person movement through every door, which is otherwise locked.
- B. Use of CCTV cameras monitoring all access points, with security guards monitoring images and a secured system making a recording.
- C. Use of USB sticks and removable media should be prohibited.
- D. Visitors to be logged in by security staff and to be accompanied by a member of staff at all times until they leave.
- E. Use of access control pads with numerical keys on every door, which is otherwise locked.
- F. Use of one way mirrors, so people can be observed undetected.
正解: A,B,D
質問 52
Which TWO of the following are NOT methods used for risk identification?
- A. Designing a process to deal with complaints
- B. Employing external advisors with specialist knowledge
- C. Brainstorming ideas with colleagues from different disciplines within the business
- D. Accounting for waste in a manufacturing process
- E. Carrying out interviews on key members of staff
正解: A,C
質問 53
Which of the following statements are correct?
- A. If a project has low risks it will usually have relatively low returns.
- B. Risk can always be transferred to someone else.
- C. If a project has high risks it should always be accepted as the rewards will always be high.
- D. It is always possible to remove all risks when undertaking large projects.
- E. Risk should be carefully considered when evaluating possible future projects.
正解: A,E
質問 54
A project has a net present value of $2 million.
Total cash outflows of this project have a present value of $14 million, which includes staff costs of $10 million.
What is the project's sensitivity to staff costs?
- A. 14%
- B. 20%
- C. 63%
- D. 71%
正解: B
質問 55
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 apportion blame for things not done well.
- B. To signify the end of the project.
- C. To highlight what can be done to improve similar future projects.
- D. To reward staff and celebrate success.
正解: C
質問 56
An oil company has entered into a joint venture with a competing oil company to develop a new oil field. The joint venture arrangement is intended to mitigate the risks associated with developing the oil field.
The following disclosure appears in the oil company's risk report:
"Many of our large projects and operations are conducted through joint ventures. These arrangements involve complex risk allocation and indemnification arrangements and we have less control over these activities than we would have if we had full ownership and control. Our partners may have economic or business interests that are opposed to ours, and may exercise the right to block key decisions or actions. We believe the joint arrangement is in our best interest." Which of the following statements are correct?
- A. The risk report means that the shareholders know exactly how bad the risk is.
- B. Now the shareholders know the directors are aware of the risk.
- C. The risk report says nothing useful about the risk.
- D. The shareholders now have more useful information.
- E. If the risk report had not reported the risk the shareholders might not have been aware of the risk.
正解: B,D,E
質問 57
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.
正解:
解説:
質問 58
You are a member of the Chartered Institute of Management Accountants (CIMA) and you have recently taken up the position of Sales Manager with a company that is facing financial difficulties. The company's terms include a commitment to maintain specified profitability, liquidity and solvency measures; failure to do so would render bank loans immediately repayable. The draft financial statements show that the company has not succeeded in complying with all of these requirements.
The financial results are very dependent on various estimates such as receivables impairments. The Chief Executive Officer (CEO) has suggested that these be recalculated so as to bring the financial results within the requirements of the bank. He has asked you to sign pre-dated internal documentation which would imply that, as Sales Manager, you initiated these changes in the belief that they would enhance the accuracy of the Financial Statements.
Which TWO of the following courses of action available to you would be ethically acceptable according to the CIMA Code of Ethics?
- A. Refuse to actually sign the documentation but make clear to the CEO that you will raise no objection if he amends the Financial Statements as if you had signed.
- B. Agree to sign the documentation on the grounds that these matters are highly subjective anyway and the proposed changes are, at least, plausible.
- C. Refuse to sign the documentation on the grounds that you did not initiate this action, and to give the impression that you did would be unethical.
- D. Seek legal advice on the matter because you feel you are being placed in a very difficult position.
正解: C,D
質問 59
YY is a company which generates electricity from alternative energy sources It has just begun constructing a wind farm near a well-known beauty spot The protect has been controversial as campaigners say it will be noisy and unsightly.
The campaigners took legal action but lost the case Some of them have started a campaign of direct action against YY and are physically blocking roads leading to the site and attempting to intimidate YY's staff YY has hired a security company to help it to protect its staff Which of the following statements are view in relation to the ethics of this scenario'' Select ALL that apply.
- A. YY is within its rights to hire the security firm because it has duty of care to its employees
- B. The generation of electricity from clean renewable and sustainable sources is too important for the protestors' concerns to be considered
- C. Since the protestors have already lost their court case they would no longer be ethically justified in engaging in political lobbying to try to get the government to change the law in this area
- D. YY no longer has any duty of care to the protestors since their actions are illegal because they lost their court case
- E. The security firm must take care not to use more force against the protestors than is absolutely necessary.
正解: A,B,E
質問 60
Achieving the budget is often used as a good performance measure. However, there are problems with budgets which may mean they are not always good measures of performance.
Which TWO of the following statements about budgets suggest that they should not always be used to measure performance?
- A. Budgets can be used to motivate staff if they are set correctly.
- B. Budgets are a commitment. They therefore act as a constraint on doing anything different.
- C. Budgets can give people goals to achieve and if everyone strives to achieve these goals the whole organisation will benefit.
- D. Budgets may deliberately be set too low by managers so they are easily achieved and make the manager look good.
正解: B,D
質問 61
Which of the following statements concerning the role of a non-executive director (NED) is correct?
- A. NEDs have a key role in removing executive directors.
- B. Individual NEDs should be on at least five boards if possible so as to give them wide experience.
- C. NEDs should satisfy themselves on the integrity of financial information and should develop the control systems to ensure that integrity is maintained.
- D. NEDs are not responsible for determining executive directors' remuneration.
正解: A
質問 62
K has several subsidiary companies. The directors of K's subsidiaries are paid an annual bonus based upon their particular subsidiary's reported profits.
The directors of one of K's subsidiaries are considering the choice between two models of a machine.
Which of the following is most likely to explain the decision to choose model X over model Y?
- A. Model X has a better combination of investment and running costs.
- B. Investing in model X will lead to a higher share price.
- C. Model X is the less risky investment.
- D. Investing in model X will mean the subsidiary will show a higher profit.
正解: D
質問 63
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.
正解:
解説:
質問 64
Which THREE of the following are true with regard to managing the changeover from an old to a new computer system?
- A. Parallel running involves keeping the old system running normally until certain data retention criteria are met or confidence is gained, while the new system deals with the new workload Data input is usually earned out on both systems
- B. All methods of changeover carry high risk and it is the preparation consideration of data compatibility and data cleansing before the changeover which has the biggest impact on the smoothness of the transition
- C. Phased changeover is the safest and slowest method of changeover
- D. Pilot changeover moves the simplest part of the business to the new system first
- E. Phased changeover moves individual portions of the business to the new system one at a time
- F. Direct changeover, or big bang, is only used when the systems are significantly different such that comparing the outputs of the two systems is largely irrelevant
正解: C,E,F
質問 65
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