Free PDF Reliable P3 - Risk Management Knowledge Points

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All three CIMA P3 exam questions formats are easy to use and compatible with all devices, operating systems, and the latest browsers. Now take the best decision for your career and take part in the Risk Management P3 Certification test and start preparation with CIMA P3 PDF Questions and practice tests. iPassleader offers free updates for 365 days.

CIMA P3: Risk Management is an important exam for individuals who are interested in pursuing a career in management accounting. P3 exam focuses on the management of risks within an organization and the strategies that can be used to minimize or eliminate these risks. P3 Exam is designed to equip candidates with the necessary skills and knowledge to identify, evaluate, and manage risks in a business environment.

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The Chartered Institute of Management Accountants (CIMA) is a globally recognized professional body that provides training and certification in management accounting and related fields. The CIMA P3 (Risk Management) certification exam is one of the most important and respected certifications offered by the organization.

CIMA Risk Management Sample Questions (Q222-Q227):

NEW QUESTION # 222
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 # 223
TRF is conducting a post completion audit on an investment in a pollution control machine that has reached the end of its five year useful life.
TRF could have been heavily fined if the machine had failed to keep pace with the output of emissions, measured in units. TRF's cost of capital is 10%. When the machine was purchased, there was a choice of three machines on the market:
TRF purchased the Big machine, but annual requirements only exceeded 600,000 once, in year 3, when
720,000 units of emissions were emitted.
Calculate the amount that the post completion audit shows TRF overpaid for the ownership costs associated with this machine.
Give your answer to the nearest whole $ (in $'000s).

Answer:

Explanation:
$12582000

NEW QUESTION # 224
Which of the following actions would breach CIMA's Code of Ethics for Professional Accountants?

A. An accountant has been asked to evaluate an investment opportunity that is open for a very short time.
The accountant has recommended rejecting the opportunity without doing any evaluation because he was too busy to study the proposal properly.
B. An accountant has been asked to compile a list of all contacts at the company's bank so that they can be included in the mailing list for the calendar and coffee mug that are distributed as business gifts by the company in December of every year.
C. An accountant has been asked to identify the two least profitable factories so that they can be closed down, with the loss of all jobs. All of the company's factories are located in areas of high unemployment.
D. An accountant has been asked to select a new supplier and has decided to recommend a supplier based in country A because that will give the accountant an excuse to visit a family member who lives there.
E. An accountant has been asked to confirm that a complex financial instrument that has been recommended by the bank is suitable for the company. The accountant does not understand the instrument, but has confirmed its suitability because senior management wishes to use it.

Answer: A,D,E

NEW QUESTION # 225
Which of the following are objectives of the audit planning procedure?

A. To work out how audit evidence will be obtained.
B. To perform substantive tests.
C. To set out how audit objectives will be achieved.
D. To work out the time and resources required for the audit.
E. To perform analytical review to identify possible areas for investigation.

Answer: A,C,D

NEW QUESTION # 226
Which of the following is the major advantage of Cloud storage for an enterprise?

A. The enterprise has complete control over it
B. Sharing storage space with others
C. in-house staff are not required to maintain the infrastructure
D. It provides unlimited free use for the enterprise

Answer: C

NEW QUESTION # 227
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