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CIMA P3 Exam Syllabus Topics:

Section	Objectives
Internal Control and Governance	- Corporate governance principles 1. Internal control systems 2. Compliance and regulatory risk 3. Board responsibilities in risk oversight
Risk Management Frameworks	- Enterprise Risk Management (ERM) 1. Risk identification and classification 2. ERM frameworks and models 3. Risk appetite and tolerance
Risk Response and Mitigation	- Risk treatment strategies 1. Business continuity planning 2. Risk avoidance, reduction, transfer, acceptance 3. Controls and mitigation planning
Risk Types and Assessment	- Strategic and operational risks 1. Operational risk analysis 2. Market and credit risk basics 3. Financial risk exposure
Information Systems and Fraud Risk	- IT risk and controls 1. Cybersecurity risk fundamentals 2. Fraud risk identification and prevention 3. Data integrity and system controls

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CIMA Risk Management Sample Questions (Q27-Q32):

NEW QUESTION # 27
Which of the following are threats to the control environment?

A. Directors ignoring unethical practices that increase sales.
B. Allowing staff to follow unwritten policies.
C. Regularly changing procedures to comply with legislation.
D. Directors not producing receipts for their expenses.
E. Internal auditors not following up on internal control problems.

Answer: A,D,E

NEW QUESTION # 28
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.

Answer:

Explanation:

NEW QUESTION # 29
BCD has set up a number of functions within its security operations centre (SOC) One of these is a Hunt team.
Which of the following is the primary function of a Hunt team?

A. To look for weaknesses in BCD's cyber security system.
B. To look for solutions in response to threats.
C. To look for signs that BCD's system has been breached
D. To look for weaknesses in other peoples' systems

Answer: A

NEW QUESTION # 30
GHJ is a manufacturing company that insures against the financial costs associated with industrial injuries involving staff. The Health and Safety Office is part of GHJ's Operations Department. GHJ's insurers will automatically increase the insurance premium by 10% in the event of a claim against the policy.
Which TWO of the following are correct?

A. The risk that a serious accident could impair the morale of uninjured staff is related to the financial risk associated with accidents.
B. The insurance cover means that management need only be concerned with the possibility of a 10% increase in the premium m the event of a serious accident.
C. Linking the risks associated with industrial injuries will overcomplicate the management of those risks.
D. The risk of an increase in the cost of injury insurance cover should be made the responsibility of the company's finance function
E. The automatic increase in the insurance premium is part of the financial risk associated with industrial injuries.

Answer: D,E

NEW QUESTION # 31
Which risks should be given the highest priority?

A. Risks which have a high impact and which may arise occasionally.
B. Risks which have a low impact but which arise frequently.
C. Risks which have a low impact and a low likelihood of arising.
D. Risks which have a high impact and have a low likelihood of arising.

Answer: A

NEW QUESTION # 32
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