CIMA P3受験対策解説集 & P3資格参考書

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CIMA P3 Exam Syllabus Topics:

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

>> CIMA P3受験対策解説集 <<

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CIMA Risk Management 認定 P3 試験問題 (Q132-Q137):

質問 # 132
MNO is a hotel chain which consists of many small local hotels spread throughout Sealand and often used by business customers It has decided to undertake scenario planning to see how it might be affected by changes in the future.
Which TWO of the following scenarios would be helpful in strategic scenario planning for MNO?

A. The growth in internet services that facilitate short-term room lets by private landlords.
B. The increase in the use of search apps to book hotel rooms
C. Climate change
D. A change in local business rates for private property.
E. An increase in interest rates

正解：A、B

質問 # 133
In terms of Cyber Security, which THREE of the following represent Personally Identifiable Information (Pll)?

A. First pet's name
B. Football team affiliation
C. Old phone number
D. Position held in a charity.
E. Sports club membership number
F. Model of first car.

正解：B、D、E

質問 # 134
Which THREE of the following are true with regard to managing the changeover from an old to a new computer system?

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

正解：A、D、F

質問 # 135
A company has a sound system of internal controls that have been reviewed by the internal audit department.
Which TWO of the following correctly identify reasons why the company's control system might fail to prevent or detect an irregularity?

A. Two fraudulent members of staff could collude.
B. The accounting system could combine manual and computerised controls.
C. The internal audit department cannot be expected to identify control weaknesses.
D. A dishonest member of staff could input an invalid transaction
E. A director could override a control procedure.

正解：A、E

質問 # 136
DBB is a mining company. The company's business requires manners to work underground in hazardous conditions DBB takes every possible precaution to protect the safety and wellbeing of its miners, but that does not prevent the occurrence of four or five serious injuries every year. That number is small in relation to the many thousands of owners employed by DBB.
DBB's Board is preparing a risk map Most directors believe that injuries to miners should be classified as high Likelihood and high impact, which Is a category of risk that should be avoided according to the TARA framework One of the directors has suggested that the risk should be classified as low likelihood and high impact because that would move the risk into the quadrant associated with transference or sharing and so could be draft with by, say, insurance Which TWO of the following are correct?

A. Risk maps enable companies to identify the correct migration for any given risk
B. Discussing likelihood and impact will help DBB's Board to mitigate the risk of industrial inquiry
C. The director's recommendation that the risk should be reclassified will make the risk map more useful
D. it is unlikely that DBB will be able to transfer the risk of these injuries by insurance.
E. The fact that there are very few accidents supports the argument that the likelihood

正解：A、E

質問 # 137
......

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