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CIMA P3 Exam Syllabus Topics:

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

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CIMA Risk Management Sample Questions (Q217-Q222):

NEW QUESTION # 217
The internal audit department has just completed an investigation into the HR department's procedures relating to new staff appointments The head of HR is unhappy with the draft report prepared by the lead internal auditor The report lists several cases in which appointments were made despite the fact that one or more of the entity's formal procedures were not followed The head of HR has complained that the internal auditor's comments do not allow for the fact that the HR department's staff members are often very busy and do not always have time to conduct every check.
The internal auditor's comments also reflect a failure to complete documents None of the omissions have led to the appointment of an unsuitable member of staff Which TWO of the following statements reflect an appropriate response by the board of directors to this report?

A. The board should be seen to support the internal audit
B. The members of staff responsible for these omissions should be subjected to disciplinary action
C. The procedures should be removed if the HR department staff believe that they are unnecessary
D. Ignoring a compliance error altogether may undermine the control environment
E. The errors are immaterial because they did not lead to an inappropriate appointment

Answer: A,B

NEW QUESTION # 218
Which of the following are the Committee of Sponsoring Organisations (COSO) key principles of enterprise risk management?
Select ALL that apply.

A. Consideration of the main risk only which is financial risk
B. The creation of a risk aware culture
C. A comprehensive and holistic approach to risk management
D. Consideration of risk management in the context of business strategy
E. Risk management is the responsibility of the risk committee

Answer: B,C,D

NEW QUESTION # 219
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. G's failure to update the operating system is more serious than the failure to update applications.
B. TRF should not permit staff the option of deferring updates
C. Users know whether updates are necessary because they know how their laptops are used.
D. G should be disciplined for failing to install updates
E. There will be no security risks if G only ever connects to TRF's network via the office Wi-Fi.

Answer: A,B

NEW QUESTION # 220
Which TWO of the following are benefits of carrying out a post-completion audit of capital projects?

A. A post-completion audit can investigate variances from the budget on completed projects.
B. A post-completion audit can help find out where a project went wrong so it can be fixed immediately.
C. A post-completion audit can help find out who was to blame for a project exceeding the budget.
D. A post-completion audit can help management understand what went wrong with a project in order to try and prevent the same problem occurring in the future.

Answer: A,D

NEW QUESTION # 221
Move the category of risk to the box beside the risk description it best matches.

Answer:

Explanation:

NEW QUESTION # 222
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