[2025年03月24日] 最新CIPS Level 4 Diploma in Procurement and Supply L4M2実際の無料試験解答
CIPS Level 4 Diploma in Procurement and Supply L4M2問題集最新の練習テスト239独特な解答
CIPS L4M2（ビジネスニーズの定義）認定試験は、調達およびサプライチェーン管理の分野における専門家の知識とスキルをテストするために設計されています。この認定プログラムはグローバルに認識されており、雇用主と業界の専門家によって高く評価されています。 CIPS L4M2試験は、調達およびサプライチェーン管理のキャリアを前進させようとしている個人を対象としています。
質問 # 67
Which of the following are main focuses of ISO 27001:2013 standard?
1. Confidentiality
2. Logistics
3. Process
4. Life cycle
- A. 3 and 4 only
- B. 1 and 3 only
- C. 2 and 4 only
- D. 2 and 3 only
正解：B
解説：
This International Standard (ISO 27001:2013) has been prepared to provide requirements for establishing, implementing, maintaining and continually improving an information security management system. The adoption of an information security management system is a strategic decision for an organization. The establishment and implementation of an organization's information security management system is influenced by the organization's needs and objectives, security requirements, the organizational processes used and the size and structure of the organization. All of these influencing factors are expected to change over time.
The information security management system preserves the confidentiality, integrity and availability of information by applying a risk management process and gives confidence to interested parties that risks are adequately managed.
It is important that the information security management system is part of and integrated with the organization's processes and overall management structure and that information security is considered in the design of processes, information systems, and controls. It is expected that an information security management system implementation will be scaled in accordance with the needs of the organization.
This International Standard can be used by internal and external parties to assess the organization's ability to meet the organization's own information security requirements.
The order in which requirements are presented in this International Standard does not reflect their importance or imply the order in which they are to be implemented. The list items are enumerated for reference purpose only.
ISO/IEC 27000 describes the overview and the vocabulary of information security management systems, referencing the information security management system family of standards (includ-ing ISO/IEC 27003[2], ISO/IEC 27004[3] and ISO/IEC 27005[4]), with related terms and defini-tions.
質問 # 68
Which of the following problems may be identified as open-ended problems? Select TWO that apply:
- A. Logistics costs incur a large portion in wholesale prices
- B. The suppliers don't comply with the company's policy on underage labour.
- C. A cyber attack takes down whole company's IT system
- D. Shortage of key medicines in healthcare industry
- E. Engine failures cause flight cancellations.
正解：A、B
解説：
Open-ended problem is something stopping the achievement of an objective or blocking progress. To solve this type of problems, procurement professional should find a way to unblock the block-age. In the above question, high logistics cost is an obstacle to cost cutting objective while suppli-er's incompliance prevents the company to achieve its sustainable objective.
質問 # 69
Thani Ltd is a fast growing logistics company with a fleet of 20 tractors. To meet Net Zero objec-tive, the company needs to electrify its fleet. Angelica is assigned to investigate the market price of electrifying services. After the investigation, she realises that the current market price is very expensive and unsustainable for her company. She decides to break down the costs before negotiating with the suppliers. Which internal stakeholders may help Angelica estimate the breakdown of costs? Select TWO that apply.
- A. Suppliers
- B. Sales and Marketing department
- C. Finance department
- D. Commercial agency
- E. Engineering department
正解：C、E
解説：
Despite of its importance, cost analysis is often a daunting task for procurement professionals. In order to analyse supplier's costs effectively, procurement may need the input from other depart-ments. Normally, technical (or engineering) department may help them to identify the direct costs of the product/service (how much material is required to make the product, or how many people are needed to perform the job, etc), while finance (or accounting) department may have ideas on the overheads of the supplier.
In this scenario, engineering department may provide insights on the components needed and the tasks to perform. Similarly, finance may know how much supplier pays for the overheads.
On the other hand, while commercial agency and suppliers are external stakeholders, Sales and marketing is unlikely to provide valuable information in this case.
質問 # 70
Bob is a new procurement specialist at XYZ Ltd. He is assigned to categorise the company's sup-plies. After analysing, Bob realises that a group of low value products is sourced from a tiny geo-graphical area which is prone to flooding. What would be the best strategy to manage this category of products?
- A. Form partnership relationship with the current supplier
- B. Source this group of products from only one supplier
- C. Assign some of procurement jobs to user department
- D. Find an alternative source to secure supply
正解：D
解説：
In the scenario, the products have low value and high risk of supply. This group is known as bottleneck or critical in Kraljic's portfolio matrix. The objective for such items would be securing the supply. The company can achieve this goal by 'making' the products themselves, or finding an alternative option.
Diagram Description automatically generated
質問 # 71
A company has a lists of items that make up 15% of total spend. These items also do not largely impact on quality of final product. The supply continuity is secured. Which of the following will be the most appropriate managing approach to purchase these items?
- A. Drive down cost based on market competition
- B. Enhance supply continuity
- C. Build partnership with suppliers
- D. Simplify procurement process
正解：D
解説：
Those items make up small portion of spend and the supply risk is low. So it is tactical item according to Kraljic portfolio matrix. Procurement should bundle these items into larger contracts, simplify procurement process.
LO 2, AC 2.1
質問 # 72
Which of the following sources of information are considered as primary data? Select TWO that apply.
- A. RFI
- B. Reports in business magazines
- C. The collection of data from surveying customers
- D. Commercial publishers of market reports
- E. The information about specific market sectors from trade associations
正解：A、C
解説：
The aim of this question is to check students' understanding of different types of data. There are 2 types of data:
- Primary data is the collection of original or raw data which are generated from field research. In this case, only RFI and surveys from customers are considered as primary data.
- On the other hand, secondary data is public information that has been collected by others. It is typically free or inexpensive to obtain and can act as a strong foundation to any research project - provided you know where to find it and how to judge its worth and relevance. Examples of secondary data are government statistics, industry associations, trade publications, published market reports, etc.
質問 # 73
The buyer's database is regarded as a primary data source. Which of the following is also a source of primary data?
- A. Price listings on comparison websites and market exchanges
- B. Financial and trade press, including journals published by professional bodies
- C. Published economic indices such as the retail price index (RPI)
- D. Price lists collected from suppliers' representatives at trade fairs
正解：D
質問 # 74
Which of the following are typical environmental considerations throughout the contract life cycle? Select the TWO that apply.
- A. Modern slavery
- B. Inequality
- C. Health and safety
- D. Pollution control
- E. Waste management
正解：D、E
解説：
All procurement has some level of impact on the environment that needs to be minimised to ensure sustainable procurement practices.
The greatest opportunity to influence environmental outcomes is by selecting products and services with the least ongoing environmental impacts, such as use of water, electricity and fuel, waste/disposal management, and impact on human health over the life of the product or service.
Lifecycle stages that impact on the environment:
Diagram Description automatically generated
Most goods and services will have an element of environment impact in a number of areas. The five main impact areas are listed in the following table.
Graphical user interface, text, application, email Description automatically generated
Source: Buying for Victoria
質問 # 75
Which of the following is an useful tool for value engineering?
- A. Star-burst method
- B. SAMOA
- C. Kano model
- D. Kraljic Portfolio Matrix
正解：C
解説：
Value Engineering (VE) is concerned with new products. It is applied during product development. The focus is on reducing costs, improving function or both, by way of teamwork-based product evaluation and analysis.
This takes place before any capital is invested in tooling, plant or equipment.
This is very significant, because according to many reports, up to 80% of a product's costs (throughout the rest of its life-cycle), are locked in at the design development stage. This is under-standable when you consider the design of any product determines many factors, such as tooling, plant and equipment, labour and skills, training costs, materials, shipping, installation, maintenance, as well as decommissioning and recycle costs.
The Kano model is a theory for product development and customer satisfaction developed in the 1980s by Professor Noriaki Kano, which classifies customer preferences into five categories. Both Kano model and Value Engineering aims at optimising new product, so they can be combined to-gether. CIPS L4M2 study guide consider Kano model is a tool of Value Engineering
Example of Kano model (source: Wikipedia)
質問 # 76
Which of the following factors would mean a buyer had high bargaining power in a competitive market?
Select TWO that apply.
- A. Buyers are demanding large volumes
- B. Many substitute products are available
- C. High switching costs for the buyer
- D. Products are highly differentiated
- E. Buyers are procuring a low volume of products
正解：A、B
質問 # 77
Ymira is asked to develop the specification for water purifier which will be used at the company headquarter.
She believes that the specification can be drafted based on the information available on the Internet, such as blog posts, comparison websites, how-to websites, life hacks, etc. Which of the following traits will make the information more useful?
- A. Promotional information
- B. Written by inexperienced author
- C. Subjectivity
- D. Trustworthy sources
- E. Objectivity
正解：D、E
解説：
Internet is a great source of information, however, information from the Internet needs to be tested for accuracy and reliability. To check the information from the Internet, a buyer can use the criteria with acronym SAMOA:
Source (of the information)
Audience (intended as the recipient of the information)
Methodology (used to collect and analyse the data)
Objectivity (of the information - there should be no bias)
Accuracy
質問 # 78
Which of the following factors are likely to be direct barriers to a new entrant in a supply market?
- A. Cost advantages
- B. Availability of substitutes
- C. Threat of forward integration
- D. Brand identity
- E. Value to price
正解：A、D
解説：
There are many types of barriers to entry into a market. Some of these include:
- Economies of Scale: When manufacturing or selling at a large scale, companies are able to avail cost advantages because per unit costs of the product fall. So the more the company produces in quantity the more the benefit. When existing companies have this advantage, it can act as a barrier to entry because a new entrant will have to try to match the scale to achieve the same cost ad-vantage as the existing company. This may not be possible at the initial stage.
- A Differentiated Product: If the product being sold by the existing company or companies is highly differentiated or enjoys strong brand loyalty, then this can act as a strong barrier to entry. The new entrant will have to invest in creating a product with newer and unique features and bene-fits that surpass those offered by the old company. In addition, there will need to be strong efforts to break existing brand loyalties and shift them to a new untested company.
- High Capital Costs: If an industry requires huge capital investments at the onset, then this will act as a barrier to entry for many of the potential entrants. Only those will attempt to enter the competitive fray who have the resources to make this high initial investment.
- Other Cost Advantages: Apart from those cost benefits that come from economies of scale, there are other advantages that an existing firm may enjoy. These include access to the best suppliers, an understanding of existing materials and knowledge of their quality, possession of any necessary and important patents, and proprietary information and technological knowledge. There are also learning advantages, achieved over years of business and experience.
- Cost of Switching: The cost associated with a consumer's move from one company or product or another is called the switching cost. If there are significant switching costs, then a new entrant may not be able to create means of removing these. Or, they may have to offer significant advantage to counter these switching costs at their own expense.
- Distribution Network: Often, distribution relationships are well established and may prove to be a strong barrier to entry for a new company. A new entrant will obviously need access to these dis-tribution channels but will need to invest extra in order to engage distributors who have established relations with existing competitors.
- Suppliers: As with distributors, suppliers may be vital to the operations of a new business. Exist-ing suppliers may have contracts or loyalties with existing companies and may prove to be difficult to form relationships with.
- Legal and Government Created Barriers: Government and regulatory requirements such as permits and licenses may be a strong barrier to entry. There may also be laws governing ways to conduct business that may conflict with a company's practices in other countries.
- Barriers to Exit: Interestingly, barriers to exit may act as a deterrent to entry by new companies. If a company is unable to easily leave a competitive environment in case business does not work out, then it will have to stay and compete even if that is a detrimental business practice. In this case, the company may choose to not enter the market in the first place.
質問 # 79
Why should the buying organisation require the supplier to carry out acceptance testing?
- A. To compare between the account payables and account receivables
- B. To check whether the product matches the specification
- C. To get the approval from the senior management
- D. To see whether the supplier engages in unethical business practice
正解：B
解説：
Acceptance testing, in the context of the engineering and software industries, is a functional trial performed on a product or prototype before it is put on the market or delivered, to decide whether the specifications or contract have been met. It also makes sure the quality and design of the product meet both contractual and regulatory obligations in terms of functionality, usability, durability, and safety.
If a product is found to be unacceptable at this stage, it can be sent back for modification, debug-ging, repair, or re-design before it can become a costly undertaking for the producer, as would be the case in a product recall.
質問 # 80
Which of the following statements describes a correct example of an indirect cost?
- A. The cost of alloy rims fitted on new cars during the night shift at a car assembly plant
- B. The cost of paint used in the manufacture of new cars during the night shift at a car assembly plant
- C. The salary of the manager in charge of the night shift in the car assembly plant
- D. The wages of an automotive electrician responsible for testing vehicle lights during a night shift at a car assembly plant
正解：C
質問 # 81
Which of the following is an advantage of competitive benchmarking over other types of bench-marking?
- A. Different corporate culture
- B. Cost effectiveness
- C. Similarity among processes
- D. Limited access to competitor's data
正解：C
解説：
Competitive benchmarking
Competitive benchmarking is a direct competitor-to-competitor comparison of a product, service, process, or method. This form of benchmarking provides an opportunity to know yourself and your competition better; combine forces against another common competitor. An example of competitive benchmarking within the Department of Defense, might include contrasting Army and Air Force supply systems for Joint initiatives.
Within the private sector, two or more American car companies might benchmark for mutual benefit against common international competitor; or, rival chemical companies benchmark for environmental compliance.
Benefits
- Comparing like processes
- Know your competition better
- Possible partnership
- Useful for planning and setting goals
- Similar regulatory issues
Challenges
- Difficult legal issues
- Relatively low performance improvement
- Threatening
- Limited by trade secrets
- May provide misleading information
- May not get best-in-class comparisons
- Competitors could capitalize on your weaknesses
Source: USN Benchmarking Handbook
質問 # 82
A buyer in Housing Authority is considering using performance specification in upcoming social housing project. What should buyer be aware when using this type of specification?
- A. Using performance specification means that the buyer will bear all the risks regarding the fitness for purpose of the facility.
- B. The buyer must be able to clearly define the performance metrics to ensure that the of-fered solution will achieve the desired outcome
- C. In performance specification, specific brands and preferred suppliers must be appointed to avoid the competition
- D. The buyer must be able to define the materials to be used, the execution and installation methods required and the specific design of the building
正解：B
解説：
In construction, specifications are written documents that describe the materials and workmanship required for a development. They do not include cost, quantity or drawn information but need to be read alongside other contract documentation such as quantities, schedules and drawings.
Specifications vary considerably depending on the stage to which the design has been developed, ranging from performance (open) specifications that require further design by a contractor or sup-plier, to prescriptive (closed) specifications where the design is already complete when the project is tendered.
Prescriptive specifications give the client more certainty about the end product when they make their final investment decision (i.e. when they appoint the contractor), whereas a performance specification gives the contractor and suppliers more scope to innovate and adopt cost effective methods of work, potentially offering better value for money.
Typically, performance specifications are written on projects that are straight-forward, standard building types, whereas prescriptive specifications are written for more complex buildings, or buildings where the client has requirements that might not be familiar to contractors and where certainty regarding the exact nature of the completed development is more important to the client.
Performance specification has some disadvantages:
- Well-defined performance metrics are needed to ensure that the specified performance will achieve the desired outcome
- Require reliable, practical, economical tests of performance
- Evaluations are subjective and require additional time and effort to complete Therefore, if a performance specification is used, the buying organisation will have to ensure that they are able to define and conduct tests on whether supplier's solution can deliver the desired out-come.
Reference:
- CIPS study guide page 118-121
- Performance specification - Designing Buildings Wiki
- Partnership for Public Procurement (cips.org)
LO 3, AC 3.1
質問 # 83
Which of the following is a challenge of making a business case for straight re-buys?
- A. Effective inventory control
- B. Research of procurement process
- C. Terms and conditions
- D. Identifying suitable suppliers
正解：A
解説：
For straight re-buy, the specifications for the products are known. Generally, there will be an existing contract with supplier in place. The business need is challenged annually, only on the annual demand. So effective inventory control will help procurement successfully manage straight re-buy.
Reference:
LO 1, AC 1.1
質問 # 84
XYZ Ltd operates in the plumbing and heating industry. The company has developed and patented a new range of alternative products, using a different material from conventional brass that offers substantial cost savings. XYZ Ltd plans to launch the full range of new products. Will this change the impact on competitive forces in the market?
- A. Yes, this development has created substitute products
- B. No, this development does not impact buyer bargaining power
- C. Yes, this development has created the threat of new entrants
- D. No, this development does not impact supplier bargaining power
正解：A
質問 # 85
An organisation's procurement team is in the best position to make the following contribution to the specification development process, to ...
- A. Provide advice that the economic order quantity is the most important factor in the drafting of specifications
- B. Ensure that the views of the suppliers are given priority over those of other stakeholders
- C. Argue in favour of using conformance specifications, instead of performance specifications
- D. Provide the supply market perspectives, in terms of the potential suppliers and alternative solutions
正解：D
解説：
Detailed Explanation:
Procurement teams bring valuable market insights, helping stakeholders understand supplier capabilities, potential risks, and alternative solutions. This knowledge ensures that specifications are both realistic and aligned with market conditions. Reference: CIPS Level 4, Specification Development and Supplier Collaboration.
質問 # 86
Which of the following can cause overhead variance? Select TWO that apply:
- A. Rising production worker's wage rate per hour
- B. Decreasing packaging costs
- C. Decrease in production volume
- D. Spike in monthly leasing fee
- E. Spike in material price
正解：C、D
解説：
Overhead variances arise when the actual overhead costs incurred differ from the expected amounts.
Managers want to understand the reasons for these differences, and so should consider computing one or more of the overhead variances described below. Each of these variances applies to a different aspect of overhead expenditures. It is not necessary to calculate these variances when a manager cannot influence their outcome.
Fixed Overhead Spending Variance
The fixed overhead spending variance is the difference between the actual fixed overhead expense incurred and the budgeted fixed overhead expense. An unfavorable variance means that actual fixed overhead expenses were greater than anticipated. The formula for this variance is:
Actual fixed overhead - Budgeted fixed overhead = Fixed overhead spending variance The amount of expense related to fixed overhead should (as the name implies) be relatively fixed, and so the fixed overhead spending variance should not theoretically vary much from the budget.
Fixed Overhead Volume Variance
The fixed overhead volume variance is the difference between the amount of fixed overhead actually applied to produced goods based on production volume, and the amount that was budgeted to be applied to produced goods. For example, a company budgets for the allocation of $25,000 of fixed overhead costs to produced goods at the rate of $50 per unit produced, with the expectation that 500 units will be produced. However, the actual number of units produced is 600, so a total of $30,000 of fixed overhead costs are allocated. This creates a fixed overhead volume variance of $5,000.
Variable Overhead Efficiency Variance
The variable overhead efficiency variance is the difference between the actual and budgeted hours worked, which are then applied to the standard variable overhead rate per hour. The formula is:
Standard overhead rate x (Actual hours - Standard hours)
= Variable overhead efficiency variance
A favorable variance means that the actual hours worked were less than the budgeted hours, resulting in the application of the standard overhead rate across fewer hours, resulting in less expense being incurred.
However, a favorable variance does not necessarily mean that a company has incurred less actual overhead, it simply means that there was an improvement in the allocation base what was used to apply overhead.
Variable Overhead Spending Variance
The variable overhead spending variance is the difference between the actual and budgeted rates of spending on variable overhead. The variance is used to focus attention on those overhead costs that vary from expectations. The formula is:
Actual hours worked x (Actual overhead rate - standard overhead rate)
= Variable overhead spending variance
A favorable variance means that the actual variable overhead expenses incurred per labor hour were less than expected.
In the study guide, CIPS splits overhead variance into volume and expenditure variance. They can be understood as variable and fixed overhead variance respectively.
質問 # 87
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