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CIMA P3 Exam Syllabus Topics:

Section	Weight	Objectives
A. Enterprise Risk	25%	- Risk assessment and evaluation frameworks - Sources and types of risk - Risk management strategies and responses - Enterprise Risk Management (ERM) principles
D. Cyber Risk	20%	- Cyber threats and vulnerabilities - Managing and mitigating cyber risk - Cybersecurity frameworks and controls - Cyber risk reporting and assurance
C. Internal Controls	25%	- Control effectiveness and monitoring - Design and implementation of control systems - Internal control reporting - Roles of internal audit and risk functions
B. Strategic Risk	30%	- Risk oversight and governance - Impact of strategy on risk profile - Reputational and compliance risks - Strategic risk identification

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Free PDF Quiz 2026 CIMA P3: Latest Risk Management Exam Collection Pdf

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CIMA Risk Management Sample Questions (Q151-Q156):

NEW QUESTION # 151
Which THREE of the following are key elements of cyber security risk governance?

A. Ensure all employees have their passwords changed every 30 days.
B. Ensure the organisation has defined structures for cyber security management
C. Ensure all employees have anti-virus software on their equipment
D. Ensure all employees have at least two cyber security objectives in their development plans.
E. Ensure all employees are trained in IT use
F. Ensure the organisation has defined standards of conduct for IT use.

Answer: B,E,F

NEW QUESTION # 152
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 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.
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 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.
D. 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.
E. Terry examined a sample of invoices to make sure that they had been signed by Laura. All had been signed.

Answer: A,C,E

NEW QUESTION # 153
GHJ makes large export sales to customers in Country A, whose currency fluctuates significantly against GHJ's home currency. GHJ also makes large purchases from suppliers in Country A.
All of these transactions are in Country A's currency.
GHJ'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.
GHJ'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 GHJ has a currency risk which is not actively hedged.
Which of the following statements are correct?

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

Answer: A,C,E

NEW QUESTION # 154
When a new computer system is being implemented there are several possible methods for managing the changeover from the old system to the new system.
Which THREE of the following are true?

A. Phased changeover is the safest and slowest method of changeover.
B. 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.
C. Pilot changeover moves the simplest part of the business to the new system first.
D. 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 carried out on both systems.
E. 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.
F. Phased changeover moves individual portions of the business to the new system one at a time.

Answer: D,E,F

NEW QUESTION # 155
T has its computer facilities in a building adjacent to its headquarters Severe structural problems have been discovered with this building and T has been advised that the only option is demolition and rebuild This leaves T with strategic decisions to make about its IT provision and it has decided to investigate the outsourcing of its services Which TWO of the following factors should T consider as most important at this stage?

A. A supplier who can act as its agent in choosing the cheapest options
B. A supplier who provides a wide range of services
C. A supplier who can act as a partner in considering all its business needs
D. A supplier who has facilities conveniently located close to its headquarters
E. A supplier with a long history of providing outsourcing services

Answer: D,E

NEW QUESTION # 156
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