CIMA Risk Management 認定 P3 試験問題:

1. CW is a large company in the food production industry. It has grown over the years by the acquisition of several smaller rivals CW has ten branches located in its home country and has just opened a foreign branch for the first time It has recently made some changes to the structure and implementation of its control system.
Which TWO of the following changes would be most likely to improve the overall control system?

A) Excess funds are now invested, by the finance director, in short-term securities The finance director initiates buy and sell transactions and she also receives and retains all correspondence relating to the investments
B) A policy has been initiated to complete a physical inventory of all non-current assets at least annually This is then reconciled with the non-current asset register
C) CW has just opened a bank account in the currency in which the newly opened branch is now operating
D) Establishing an internal audit department
E) Purchase invoices are now approved for payment at branches and a list of approved invoices are sent to head office for payment The invoices, supporting documentation and suppliers' statements are retained at the branches

2. 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

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

4. P sells mobile phones and accessories The directors of P are concerned that there is a high risk of fraud being carried out by employees in the retail stores. There is a high turnover of employees in the shops as the sales targets are difficult to meet Which TWO of the following controls would reduce this risk?

A) Carry out a criminal record check for all new employees.
B) Ensure employees work with the same staff all the time to build team spirit
C) Introduce a policy that all new employees must undertake a three month trial period
D) Only employ people who have been employed in the retail mobile phone industry for two years
E) References should be obtained for all new employees from their last two employers

5. ABC is an online retail chain which operates on a 24/7 basis It has been updating its Cyber Security processes and has implemented a centralised monitoring process to track activity through its web access portal Which of the following activities will increase the awareness of its cyber security risk most effectively?

A) ABC should monitor and record every keystroke of every user.
B) ABC should monitor and record every out of hours access
C) ABC should monitor and record every device type used for access
D) ABC should monitor and record all failed access attempts.

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