CIMA P3 Practice Exam Questions & New P3 Test Duration

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CIMA P3 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Strategic Risk	25%	- Role of board and audit committees - Risks in strategy formulation - Reputational and governance risk
Topic 2: Enterprise Risk	25%	- Sources and types of risk - Risk registers and assurance mapping - Risk exposure, appetite and capacity - ERM frameworks (e.g., COSO, ISO 31000)
Topic 3: Cyber Risk	25%	- Data protection and controls (ISO27001, NIST) - Cyber risk reporting frameworks - Cybersecurity threat types
Topic 4: Internal Controls	25%	- Designing and recommending controls - COSO Internal Control Framework - Internal audit and compliance

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CIMA Risk Management Sample Questions (Q275-Q280):

NEW QUESTION # 275
You have just been employed as a management accountant in a small business with an annual turnover of $0.5 million.
You have a wide range of duties because the business is small.
Which of the following is an ethical risk?

A. Being asked to work weekends, playing golf with clients.
B. Being asked to work weekends working out tenders for new contracts.
C. Being asked to buy very small gifts for key clients.
D. Being asked to work weekends, taking clients to night clubs making sure they have as much alcoholic drink as they want so that they will sign contracts.

Answer: D

NEW QUESTION # 276
Which of the following best describes the relevance of value at risk (VaR) as a decision tool?

A. VaR quantifies future volatility
B. VaR can only measure downside risk
C. VaR quantifies the maximum loss that could ever be incurred
D. VaR quantifies past volatility

Answer: D

NEW QUESTION # 277
The Chief Executive Officer (CEO) of a quoted company has visited the company's Information Technology (IT) Centre in order to meet with the Head of IT. The CEO was concerned to discover that the door to the IT Centre was unlocked, even though the receptionist was not at their desk.
Which THREE of the following are correct?

A. The CEO should have locked the door and taken no further action
B. The CEO should accept that this may have been an isolated incident
C. The CEO should notify the Head of Internal Audit of the breach.
D. The CEO should inform the Head of IT of the security breach.
E. The CEO should initiate disciplinary action against the receptionist
F. The CEO should leave IT security to the Head of IT.

Answer: C,D,E

NEW QUESTION # 278
Which of the following is NOT a financial risk.

A. Sourcing raw materials overseas to manufacture goods.
B. Selling goods on credit terms.
C. Taking out variable rate loans to finance short term investments.
D. Global warming.

Answer: D

NEW QUESTION # 279
AB is a manufacturing company which relies heavily on its computerised systems for customer management Which of the following is the most important factor which will enable AB to continue to operate after an incident which destroys its central computer*?

A. Paper hardcopies of all original documents
B. A good insurance policy.
C. A duplicate copy of its computer hardware at a remote location
D. The ability to replicate its data and applications elsewhere

Answer: C

NEW QUESTION # 280
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