P3 : Risk Management

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今の社会はますます激しく変化しているから、私たちはいつまでも危機意識を強化します。キャンパス内の学生なり、社会人なり、Risk Management試験に合格して対応認定資格を取得して、社会需要に応じて自分の能力を高めます。Xhs1991は最高のRisk Management試験勉強資料を開発し提供して、一番なサービスを与えて努力しています。

Xhs1991は、あなたに最も優れて最新のRisk Management試験問題対策PDF版、ソフト版、オンライン版を提供します。ソフト試験資料は本当の試験環境で試験をシミュレーションするテスト・エンジンです。そして、それはRisk Management試験についての知識を読み取るあなたのレベルをテストするのを援助することができます。

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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. Laura is an accounts clerk. She is supposed to sign each invoice as evidence that she has conducted checks against supporting documents. Sometimes Laura signs invoices without making these checks.
Terry is a member of the internal audit team. Terry has been told to conduct compliance tests on whether Laura is checking the invoices properly.
Which of the following would give Terry a false sense of assurance that Laura's checks have been operating?

A) Terry examined a sample of invoices to make sure that they had been signed by Laura. All had been signed.
B) Terry reviewed a sample of invoices for purchases of plant and equipment and found that Laura had not signed them. Laura explained that she believed that those were authorised by someone else, although the accounts manual indicates that it was her responsibility.
C) Terry asked Laura a series of open-ended questions about the operation of the purchases system. She did not mention anything about detailed checks of invoices against documents.
D) Terry selected a sample of purchase invoices and compared each to the supporting documents that Laura is supposed to review. Every one of Terry's invoices was supported by the related documents.
E) Terry worked at a spare desk in the accounts department and quietly watched Laura without telling her.
She checked every invoice carefully while Terry was present.

2. A project requires a capital investment of £2.7million. The project will save £450,000 each year after taxation.
Assume the savings are in perpetuity. The business risk of the venture requires a 15% discount rate. The company has to borrow £1million to finance the project at a rate of 9% and the net tax shield is 30%, the project supports debt which generates an interest tax shield of 0.30 x 0.09 x £1million, which is £27,000 per year in perpetuity.
Calculate the project's adjusted present value.

A) £570,000
B) £(30,000)
C) £600,000
D) 0

3. NLC, a retail chain, is considering moving its information systems which support its point of sale infrastructure into the cloud.
Which TWO factors should it consider in choosing its supplier?

A) Proximity of facilities to head office
B) Certified security
C) Robust service level agreement
D) Cheapest option offered

4. The board of OKN is considering an investment opportunity that will require the company to borrow a large amount in month 10 of the current financial year and to invest it immediately in property, plant and equipment.
This investment has a positive net present value that justifies the risk, but the directors are reluctant to invest in the project.
Why might the directors be reluctant?

A) Future profits will be depressed.
B) The return on capital employed for the year will be increased if the investment is made.
C) The return on capital employed for the year will be reduced if the investment is made.
D) The year's profit will be depressed by the amount of the investment.

5. JKL makes large export sales to customers in country X, whose currency fluctuates significantly against JKL's home currency JKL also makes large purchases from suppliers in countrrOC All of these transactions are in country X's currency JKL's treasurer does not actively hedge currency risks because there is a natural hedge in place due to the company making both sales and purchases in the same currency JKL's board has instructed the treasurer to put active hedging measures in place because the risk report would otherwise have to disclose the fact that JKL has a currency risk which is not actively hedged Which of the following statements are correct? Select ALL that apply.

A) Risk reports can change behaviour
B) The board does not want to be blamed for ignoring a risk.
C) Risk reporting is a bad thing
D) The board may be concerned it will be criticised if it does not hedge
E) Risk reporting drives the whole risk management process

質問と回答：