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CIMA P3 Exam Syllabus Topics:

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

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CIMA Risk Management Sample Questions (Q276-Q281):

NEW QUESTION # 276
H Ltd is a logistics company which is likely to be seeking a Stock Exchange listing shortly. The directors wish to strengthen the company's internal controls.
Which of the following statements are valid?

A. The Board should ensure that there is regular assessment of the financial impact of contingencies.
B. The Board should take direct responsibility itself for all organisational control and avoid delegating.
C. The Board should communicate organisational policies only to members of staff who are part of the management team.
D. Internal Audit should be used to check on the detailed operation of controls in the operating departments.
E. The Board should ensure that the internal accounting system provides accurate and relevant information.

Answer: A,D,E

NEW QUESTION # 277
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 with a long history of providing outsourcing services
B. A supplier who has facilities conveniently located close to its headquarters
C. A supplier who can act as a partner in considering all its business needs
D. A supplier who provides a wide range of services
E. A supplier who can act as its agent in choosing the cheapest options

Answer: A,B

NEW QUESTION # 278
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 # 279
G is an administrator who works for TRF TRF issues its staff with laptop computers that can be linked to the corporate network via Wi-Fi when they are working in the office Staff are permitted to work from home and can connect their company laptops to TRF's network via the internet in order to access files and send and receive emails The software on G's laptop has not been updated for several months When G last updated the software it erased a draft report that he had been working on from his machine Ever since, whenever he logs in and is automatically offered the opportunity to install available updates he clicks the 'install later' option on his screen Some of the outstanding updates relate to the laptop's operating system and others to the software applications such as word processing and spreadsheet packages Which TWO of the following are correct?

A. Users know whether updates are necessary because they know how their laptops are used.
B. TRF should not permit staff the option of deferring updates
C. G should be disciplined for failing to install updates
D. G's failure to update the operating system is more serious than the failure to update applications.
E. There will be no security risks if G only ever connects to TRF's network via the office Wi-Fi.

Answer: B,D

NEW QUESTION # 280
A hospital is part of a government provided health service which is free to patients. The management of the hospital is concerned with the need to minimise the risks to which the hospital is exposed from patient litigation.
In this context, which TWO of the following are appropriate steps to manage this risk?

A. Allocating a risk score to patients depending on age, general heath and similar consideration and refusing to admit patients whose risk score exceeds a certain threshold.
B. Ensuring that patients undergoing procedures sign documentation to confirm that the risks have been explained to them and that they understand.
C. Ensure that proper documentation is in place for all patients showing such details as symptoms, treatments, and test results.
D. Ensuring that a policy is in place to transfer or discharge critically ill patients so as to minimise fatalities in the hospital.
E. The management refuses to allow the hospital to participate in the Major Accident Plan for the city in which it is located. It believes the Plan could expose the hospital to excessive risk.

Answer: B,C

NEW QUESTION # 281
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