精心準備的P3測試引擎＆完全覆蓋的CIMA認證培訓 -專業的CIMA Risk Management

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CIMA P3 Exam Syllabus Topics:

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

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最新的 CIMA Strategic Level Case Study Exam P3 免費考試真題 (Q73-Q78):

問題 #73
The acronym VPN stands for.

A. Verified Private Network
B. Virtual Personal Network
C. Virtual Private Network
D. Very Personal Network

答案：C

問題 #74
Which of the following statements best explains why a corporate treasury department should be established as a cost centre rather than a profit centre?

A. The Treasurer has the ability to manipulate the Department's reported profit.
B. The Treasurer should not have a great deal of responsibility.
C. The Treasury Department should not be encouraged to speculate.
D. There is no way for the Treasury Department to generate revenue.

答案：C

問題 #75
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.

答案：

解題說明：

問題 #76
A's directors do not believe that they always get value for money from their investment in capital projects.
Over the past decade the company has invested in 55 projects that have cost more than $1m. They are considering introducing a system of post completion audit to see if this will help them to understand any problems they have had with projects in the past. They hope to use the results of the post completion audits to significantly improve the results of their capital investments State whether you agree or disagree with the points raised by A's directors.

答案：

解題說明：

問題 #77
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. Diesel cars are being criticised by experts because it is believed they cause more harmful pollution than petrol
B. JC is facing court action arising from injuries to customers caused by an alleged brake failure in one of its cars
C. JC's marketing director is considering an attractive job offer from one of J's main competitors
D. Country F, JC's main market, is threatening to impose tariffs on car imports
E. JC's production staff are complaining that their wages are too low compared to wages paid to other employees.

答案：A,D

問題 #78
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