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CIMA P3 Exam Syllabus Topics:

Section	Weight	Objectives
B. Strategic Risk	30%	- Risk oversight and governance - Reputational and compliance risks - Impact of strategy on risk profile - Strategic risk identification
D. Cyber Risk	20%	- Cyber threats and vulnerabilities - Cybersecurity frameworks and controls - Managing and mitigating cyber risk - Cyber risk reporting and assurance
C. Internal Controls	25%	- Design and implementation of control systems - Internal control reporting - Control effectiveness and monitoring - Roles of internal audit and risk functions
A. Enterprise Risk	25%	- Risk assessment and evaluation frameworks - Sources and types of risk - Risk management strategies and responses - Enterprise Risk Management (ERM) principles

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CIMA Risk Management Sample Questions (Q69-Q74):

NEW QUESTION # 69
A junior sales clerk at BCD, a wholesale jewellers, received an email which appeared to be from a well known parcel delivery company informing her that a delivery had been attempted outside office hours and had consequently failed She was asked to click on a link and complete some seemingly innocent but logical questions to effect the delivery on the next day She thought no more about it but was very surprised the next month to be awarded salesperson of the month as her sales had doubled Unfortunately, on investigation it was found that this was as a result of several fraudulent orders for high-value items that had seemingly been placed by an existing customer but delivered to a new address, which turned out to be a temporary box number The existing customer's credit card had been fraudulently charged for these orders Which of the following types of cyber-attack had the sales clerk been a victim of?

A. Botnets
B. Trojan
C. Ransomware
D. Malvertising

Answer: D

NEW QUESTION # 70
HJK is a retailer, with more than 40 shops around the country. The directors suspect that a serious fraud has occurred at one of the branches and a team of internal auditors has been sent to investigate.
An analytical review investigation shows that sales revenue is in line with budget, but overtime payments to shop staff exceed budget by 20%.
How should the internal audit team proceed?

A. Conduct additional detailed testing on overtime payments.
B. Increase the evaluation of inherent risk.
C. Conduct additional detailed testing of all figures.
D. Increase the evaluation of control risk.

Answer: A

NEW QUESTION # 71
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 procedures should be removed if the HR department staff believe that they are unnecessary
B. The board should be seen to support the internal audit
C. Ignoring a compliance error altogether may undermine the control environment
D. The errors are immaterial because they did not lead to an inappropriate appointment
E. The members of staff responsible for these omissions should be subjected to disciplinary action

Answer: B,E

NEW QUESTION # 72
DFG's call centre budgets four minutes for its operators to deal with a customer's enquiry and conclude the call. Team leaders are evaluated on the basis of the average call length.
Simone is a team leader. Her team's average call length is five minutes and 30 seconds. Simone accepts full responsibility. She encourages her team members to check that the customer is satisfied before concluding the call.
On investigation, it was discovered that 2% of the customers who dealt with Simone's team had to call DFG again within seven days. Other teams had an average of 25% of customers call back within seven days because their first call had not fully resolved their problem.
Which of the following statements are true?

A. Team leaders should be responsible for setting policy on performance measurement within the call centre.
B. It would be better to evaluate team leaders on the basis of multiple criteria.
C. The use of average call length may be leading to dysfunctional behaviour.
D. Simone is in breach of call centre policy.
E. Average call length should be replaced with the average rate of return calls as the primary performance measure for team leaders.

Answer: B,C,D

NEW QUESTION # 73
Y plc, a pharmaceutical company, has dealt with a number of risks in the manner indicated below.
Use the TARA framework to classify each of Y plc's responses.

Answer:

Explanation:

NEW QUESTION # 74
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