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CIMA P3 Exam Syllabus Topics:

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

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CIMA Risk Management Sample Questions (Q204-Q209):

NEW QUESTION # 204
Which THREE of the following form part of the role of Internal Audit?

A. Implementing internal controls which address the key business risks identified by the risk management team
B. Working with operational management teams to devise new controls to help minimise risk to the business.
C. Working with operational management teams to help identify risks to the business.
D. Providing training to operational management on the identification of risk
E. Monitoring the effectiveness of controls implemented by operational management
F. Carrying out special investigations of risk.

Answer: C,D,E

NEW QUESTION # 205
Internal audit should be both efficient and effective.
Which THREE of the following measure the efficiency of internal audit"?

A. The number of internal audit reports produced.
B. The number of breaches in internal controls prevented.
C. The number of improvements in internal controls introduced.
D. The cost per audit day.
E. The cost per audit report

Answer: A,B,C

NEW QUESTION # 206
A firewall in a computer suite is designed to

A. prevent a disaster from occurring by limiting the spread of any fire
B. prevent the overloading of the network by unauthorised traffic
C. prevent unauthorised traffic into defined areas of the network
D. prevent viruses from infecting the network

Answer: D

NEW QUESTION # 207
RFD, a listed company, is considering making an investment in a risky new venture. RFD has a substantial cash surplus that will be used to acquire the necessary resources. It is unlikely that RFD would have been able to raise finance for this investment because the company is already highly geared.
Which of the following statements about stakeholders' conflicting interests are true?

A. Neither RFD's shareholders or lenders are likely to have the means to prevent the directors from making this investment.
B. RFD's shareholders are exposed to the systematic risk from this project and the directors are exposed to total risk.
C. RFD's existing employees are likely to enjoy a significant upside risk from this project.
D. RFD's lenders are likely to suffer a greater risk than RFD's equity investors.
E. The diversification of RFD's interests will reduce the risks for all stakeholders.

Answer: A,B,D

NEW QUESTION # 208
A government department is conducting a value for money audit on a school.
The school's pupils sit leaving exams. Classify each of the audit tests as either economy and efficiency or effectiveness.

Answer:

Explanation:

NEW QUESTION # 209
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