お支払い完了後1分以内にご登録のメールアドレスへお届けするため、PassTestのP3練習問題は思い立ったその日から学習を始められます。CIMA Risk Managementの試験日が近い方にも、287問の即時ダウンロードで無駄のない対策が可能です。

CIMA P3 試験概要:

CIMA P3 試験シラバストピック:

P3 試験に関してよくいただくご質問

CIMA Risk Management 認定 P3 試験問題：

問題 #1

An internal audit investigation involved conducting compliance tests on the processing of purchase invoices.
The purchase ledger clerk compares invoices against purchase orders and passes them for payment The invoices are then input into a computerised purchase ledger system The system checks that the supplier has a valid purchase ledger account, as authorised by the chief buyer, before crediting the supplier's account with the value of the invoice.
The internal auditor checked a sample of recorded purchase invoices against their corresponding purchase orders The internal auditor found four cases where invoices could not be agreed to corresponding purchase orders.
What is the potential significance of this compliance error?

A. The purchase ledger clerk could make fraudulent payments to herself.
B. The discrepancy is a minor one and should be ignored
C. The purchase ledger clerk could have ordered goods for her own personal use.
D. Payments could be made to non-existent suppliers

問題 #2

TYU is a retailer selling televisions. The company is financed wholly by equity.
Why might TYU be exposed to interest rate risk?

A. TYU's suppliers may have borrowings.
B. TYU's cost of capital will vary with interest rates.
C. TYU's competitors may have variable rate borrowings.
D. TYU's competitors may have fixed rate borrowings.
E. Customers' disposable income may change.

問題 #3

You are the Management Accountant for a company which supplies baked food to a string of retail outlets; biscuits, cakes, savoury snacks etc.
You discover that a trainee employee, who is responsible for cleaning out the delivery vans has been taking damaged goods and packets which have reached their sales expiry date and has been selling them to friends.
These products would otherwise have been discarded as waste.
The trainee in question is the nephew of one of the senior managers.
What is the correct course of action?

A. Do nothing, the product was designated as waste anyway.
B. Have a quiet word with the senior manager, the trainee's relative and ask them to deal with it.
C. Have a quiet word with the trainee and ask him to stop.
D. Document the facts and escalate to the trainee's manager.

問題 #4

H manufactures and sells healthy dietary supplements. The company recruits individuals as part-time agents to sell its products to friends and colleagues. These agents are required to buy H's products and to resell them at a small mark-up.
For a fee, H will provide agents with training in persuasive selling techniques. Agents who pass exams at the conclusion of this training can become distributors. Distributors buy bulk quantities of H's products at a discount and can recruit their own sales agents. Those agents can also take training and can recruit agents of their own.
At what stage does H stop being a legitimate business and become a pyramid selling fraud?

A. When its training programmes promise to unlock the secret of selling its product.
B. When it offers its agents more reward for recruiting other agents than for selling its product.
C. When it asks its agents to buy product and marketing material up front.
D. When it offers returns on its agents' investments that seem remarkable.

問題 #5

ABC has recently appointed a Chief Information Officer who has announced that he wants to start a major clean up starting with all desktop and laptop equipment.
Which THREE of the following measures should be adopted to help enhance security'?

A. instruct all staff not to click on any links in emails from anyone outside the company
B. Make security training available to anyone who wants it.
C. Make an employee of the month award for whoever spots the most bogus emails.
D. Issue a corporate policy on email use
E. Automate anti-virus update processes so they cannot be avoided
F. Set up a hot line in the service desk for any security queries.

解説：