CIPSは2026年最新のL4M4テスト解説（更新されたのは293問があります)
L4M4試験問題集を提供していますCIPS問題
CIPS L4M4 認定試験の出題範囲：
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質問 # 38
Raja is a procurement manager who is keen to gain further insight into the current marketplace and whether local suppliers are capable to provide a service he is looking to procure. He wishes to test the market before he begins a formal tender process. What should Raja do?
- A. conduct an open competition
- B. speak with his current suppliers
- C. send out a RFQ
- D. send out a RFI
正解：D
解説：
Raja should send out a RFI- request for information; this will allow him to gain feedback from the marketplace prior to tender.
Speaking only with current suppliers will not provide all the information Raja requires.
He should not send out a request for quotation since he is still conducting market research An open competition would be how he can procure, after he's completed his research
質問 # 39
The gross profit of a company can be calculated by using a simple formula. What is this?
- A. assets - liabilities
- B. debt owed - total sales
- C. cost of sales - fixed assets
- D. total revenue - cost of sales
正解：D
解説：
gross profit = total revenue - cost of sales.
Learn all you can about financial ratios and financial statements for the exam- it's a very common topic
質問 # 40
A restricted tender process involves supplier selection. This process focuses on which of the following?
* Production capacity
* Decommissioning costs
* Total life cost
* Financial stability
- A. 1 and 4 only
- B. 2 and 4 only
- C. 1 and 5 only
- D. 1 and 2 only
正解：A
解説：
Restricted tendering involves filtering suppliers through a prequalification stage and then evaluating proposals. The selection focuses on ensuring suppliers have adequate production capacity and financial stability to deliver on requirements. These are critical to continuity, quality, and risk management.
Decommissioning costs are not typically part of supplier selection, and total life cost is an award criterion considered later in evaluation. By checking production capacity and financial stability, buyers mitigate risks of underperformance or financial collapse. This approach aligns with responsible sourcing, where due diligence ensures suppliers can sustainably meet obligations.
Reference: CIPS L4M4 Study Guide (v2), LO: "Implementation" - supplier qualification and restricted tendering.
質問 # 41
A buyer for a large manufacturing organisation is assessing a sole supplier tender opportunity. The buyer is finding it challenging to differentiate the proposals on unit purchase price. Are there any added values that the procurement manager can use to leverage the sole supplier proposal?
- A. Yes, but only if the buyer decides to re-start the tender opportunity
- B. Yes, the buyer can negotiate on aspects such as after-sales service
- C. No, the buyer must make the decision based on the existing information
- D. No, because a buyer has no leverage over a sole supplier
正解：B
解説：
In cases where price differentiation is minimal, negotiating on added-value services like after-sales support can offer additional benefits. This aligns with responsible sourcing by focusing on long-term value and fostering a cooperative relationship with the supplier.
質問 # 42
Why is it important to consider factors such as environmental, social, governance and ethics when analysing tender proposals from the market?
* To ensure adherence to sustainability initiatives
* To improve the process workflow
* To perform supplier spend and monitoring
* To identify potential risks within the supply chain
- A. 2 and 3 only
- B. 1 and 4 only
- C. 3 and 4 only
- D. 1 and 2 only
正解：B
解説：
Incorporating Environmental, Social, and Governance (ESG) and ethical considerations into tender analysis is crucial for:
* Adherence to Sustainability Initiatives:Ensuring that suppliers align with the organisation's sustainability goals and legal obligations.
* Risk Identification:Assessing ESG factors helps in identifying potential risks in the supply chain, such as environmental violations or unethical labour practices, which can impact the organisation's reputation and operations.
Exact Extract from Study Guide:
"This unit focuses on responsible procurement practices, ensuring that sourcing decisions align with legal, environmental, and social governance (ESG) principles."
質問 # 43
Foresttors Plc is negotiating a new contract for the procurement of timber, a crucial component of its production operations. The company has incorporated environmental, social, and governance (ESG) reporting requirements into the contractual terms. Is this a valid approach?
- A. Yes, this helps to demonstrate the importance of compliance to ESG
- B. No, ESG is not within the scope of a contractual document and should always be treated informally
- C. Yes, providing the contract does not require a supplier to do anything differently for ESG than they have done previously
- D. No, suppliers cannot be legally responsible for ESG compliance; this should be the buying organization
正解：A
解説：
Incorporating ESG requirements into contractual terms is a valid and increasingly common approach. It ensures that suppliers are contractually obligated to adhere to specific environmental, social, and governance standards, aligning with the buyer's commitment to responsible sourcing. This practice not only promotes ethical behavior but also mitigates risks associated with non-compliance, such as reputational damage or legal penalties.
Exact Extract from Study Guide:
"This unit focuses on responsible procurement practices, ensuring that sourcing decisions align with legal, environmental, and social governance (ESG) principles."
質問 # 44
Which of the following incoterms has the lowest risk to the buyer?
- A. carriage and insurance paid to
- B. exworks
- C. delivered duty paid
- D. free on board
正解：C
解説：
The lowest risk to the buyer is 'delivered duty paid'. This is because the supplier does all the work transporting the items to the buyer's premises. Incoterms_2020_chart | Intersped
質問 # 45
Procurement professionals should never appoint suppliers with a low credit rating. Is this statement true?
- A. No, because a credit rating is only one financial tool to be used in determining competence
- B. Yes, because this rating means insolvency or liquidation is imminent
- C. No, because a credit rating is not an appropriate decision-making tool
- D. Yes, because this rating indicates poor financial management practices
正解：A
解説：
A credit rating is a useful but limited indicator of financial health. It reflects a supplier's likelihood of meeting short-term obligations but may not capture context such as investment stage, government backing, or corrective strategies. Responsible sourcing requires holistic assessments, including liquidity ratios, profitability, gearing, and qualitative factors like market position and management capability. Automatically rejecting suppliers with lower scores can unnecessarily restrict competition or exclude SMEs in emerging markets. Instead, CIPS advocates proportional risk assessment and, where necessary, mitigation measures such as shorter contracts, phased payments, or guarantees.
Reference: CIPS L4M4 Study Guide (v2), LO: "Application" - financial appraisal tools and their limitations.
質問 # 46
In the Public Sector, what is the evaluation criteria most often used when evaluating bids fromsuppliers?
- A. Most Economically Advantageous Tender
- B. Cheapest Overall Tender
- C. Best Business Fit
- D. Best Value for Money
正解：A
解説：
Most Economically Advantageous Tender (MEAT) is the Public Sector's go to evaluation criteria.
NOTE that this is changing from October 2023. Public Sector Procurement is currently based on legislation called PCR 2015 which itself is based on EU Procurement Directives. Now the UK has officially Brexited, we're making our own laws and the new Procurement Bill will be coming into effect in November 2024. One of the major changes is that MEAT is changing to MAT (most ad-vantageous tender - without the economical bit).
If you're sitting this exam until July 2024- you're fine- learn what the study guide says. If you're taking the exam from November 2024 I'm not sure what students are expected to do. The entire section on public sector procurement is incorrect for you. My best guess is CIPS may remove questions this section as the study guide will be wrong, but I really don't know how they plan to handle this.
The new Procurement Bill - MEAT to MAT - Hempsons - Hempsons
質問 # 47
Which remedial actions may be undertaken by a purchasing organisation following a supplier audit? (Select TWO)
- A. Violating the terms of the supplier contract
- B. Running supplier development programmes
- C. Employing the supplier's staff for job training
- D. Daily brainstorming meetings with the supplier
- E. Defining corrective actions for the supplier
正解：B、E
解説：
When supplier audits reveal issues, buyers should implement constructive measures. Supplier development programmes (A) help improve performance through training, mentoring, and joint improvement initiatives.
Corrective action plans (E) outline specific steps and timelines to address identified gaps. Options like hiring supplier staff or informal brainstorming do not provide structured improvements, while violating contracts would undermine governance. Responsible sourcing emphasises supplier engagement and continuous improvement, ensuring suppliers meet ethical, quality, and sustainability expectations rather than simply penalising them.
Reference: CIPS L4M4 Study Guide (v2), LO: "Implementation" - supplier audits and corrective actions.
質問 # 48
Using a weighted scorecard to assess and compare supplier proposals is beneficial for which of the following reasons?
- A. Deciding on what score to give each criterion is subjective and can avoid transparency in the selection process
- B. The focus on price simplifies the assessment process, making it easier to select the lowest cost supplier
- C. It provides an objective and consistent approach to evaluating bids and ensures that best value for money is achieved
- D. It increases bias towards suppliers who otherwise might not have been awarded the contract
正解：C
解説：
A weighted scorecard provides astructured, objective, and transparentmethod of evaluating supplier bids against pre-agreed criteria such as price, quality, sustainability, and delivery. Weightings reflect the relative importance of each criterion, ensuring decisions are aligned with organisational priorities and value-for- money principles. This approach reduces bias, improves consistency, and creates an auditable record of the decision-making process. It does not focus solely on price, nor does it increase subjectivity when designed correctly. Ethical and responsible sourcing promotes the use of weighted scorecards to support fair competition, transparency, and defensible procurement decisions.
Reference:CIPS L4M4 Ethical & Responsible Sourcing Study Guide (v2) - evaluation methodologies; weighted scoring models.
質問 # 49
The procurement team received an urgent request from the business to source quotations forpest control services. The team decided to use a local newspaper to advertise the requirements. Was this an appropriate approach to use in the circumstance?
- A. Yes, so that the local pest control sector can decide between them who should bid
- B. No, because they might receive too many irrelevant proposals which may delay the assessing process
- C. No, because international vendors must also be notified of the opportunity
- D. Yes, they must seek as many bids as possible even if it takes longer
正解：B
解説：
Advertising in a local newspaper for urgent services like pest control may not be the most efficient approach.
It can lead to an overwhelming number of responses, many of which may not meet the specific requirements, thereby delaying the evaluation process. For urgent needs, direct sourcing from pre-qualified suppliers or using existing frameworks is often more effective.
Reference:
CIPS Level 4 Diploma in Procurement and Supply, L4M4 Study Guide, Section 2.2: Tendering Procedures
質問 # 50
In which type of sourcing arrangement would the development of astrategic alliancebe the most appropriate?
- A. Multiple sourcing
- B. Single sourcing
- C. Competitive sourcing
- D. Internal sourcing
正解：B
解説：
Astrategic allianceis most appropriate in asingle sourcingarrangement where the buyer relies on one supplier for a significant proportion of supply. Single sourcing encourages long-term collaboration, trust, joint investment, innovation, and shared risk management. Strategic alliances are not suitable for competitive or multiple sourcing, where maintaining competition and switching flexibility is the priority. Internal sourcing does not involve an external supplier relationship. Ethical and responsible sourcing promotes strategic alliances where long-term value, sustainability, quality improvement, and supply continuity are critical to organisational success.
Reference:CIPS L4M4 Ethical & Responsible Sourcing Study Guide (v2) - sourcing strategies; single sourcing and supplier relationships.
質問 # 51
Azram is a facilities category buyer within the UK police force and is managing an overseas sourcing project for police uniform and personal protective equipment. Azram is of the opinion that international sourcing will help deliver much-needed financial savings, which can be utilized in other areas of the UK police force.
Azram is aware that exchange rate fluctuations can create risk for his organisation. How can Azram remove this risk?
- A. Request to use the exchange rate applicable at the time of delivery
- B. Carry out a competitive tender exercise
- C. Ask suppliers to quote in GBP Sterling
- D. Evaluate international supplier's financial accounts
正解：C
解説：
Requesting suppliers to quote in GBP Sterling removes exchange rate risk by fixing the cost in the buyer's local currency. This strategy aligns with responsible sourcing practices by providing cost stability and protecting the procurement budget from currency fluctuations.
質問 # 52
A company has actively included supporting of disadvantaged groups within their ESG commitment. Which of the following groups are considered disadvantaged?
- A. endangered species
- B. international suppliers
- C. pregnant women and children
- D. Muslims
正解：C
解説：
Pregnant women and children are considered 'disadvantaged' by the UN. The other groups the UN call disadvantaged include; the elderly, the immunocompromised, those with disabilities and those living in poverty. This is the list given in the study guide.
A company could help disadvantaged groups in several ways. Firstly by offering employment (obviously not to the children). It could also include helping these groups as part of a Social Value out-come or community benefit scheme.
質問 # 53
Which of the following should be assessed in supplier proposals to check compliance with environmental, social, and governance (ESG) standards? Select THREE that apply.
- A. Procedures on intra-company trading
- B. The financial stability of the company
- C. The company's policy on carbon emissions
- D. The company's employee working conditions
- E. The company's criteria for make or buy decisions
- F. The company's code of ethics
正解：C、D、F
解説：
Employee working conditions, a code of ethics, and a carbon emissions policy are all indicative of a supplier's commitment to ESG standards. Assessing these factors aligns with responsible sourcing practices, which prioritize sustainability and ethical considerations.
質問 # 54
Roberto is running a tender in which his main concern is price. However he is keen to hear also about the companies' Corporate Social Responsibility Policies and how this will impact their delivery. Roberto is considering awarding the CSRquestion4 points in a weighted point system. If he does this, what weight should be given to the price?
- A. 0
- B. 1
- C. 2
- D. 3
正解：B
解説：
96 is the correct answer- weighted point systems should add up to 100 (as in 100%)
質問 # 55
Which of the following financial ratios would indicate a supplier's potential exposure risk to a steeprise in inflation?
- A. gross profit margin
- B. current ratio
- C. gearing ratio
- D. acid test
正解：C
解説：
The correct answer is 'gearing ratio'.
Gearing measures how much of a company's funding is based on long-term debt or loans- this would be affected by a steep rise in inflation. If a company has a mortgage on their offices or facto-ry and they need to remortgage and inflation has gone up a lot- they'll be paying a lot more on their mortgage. This will severely effect the gearing ratio as they'll have more outgoings than incoming.
Gross profit margin COULD be affected by inflation, for example if you've got hyper-inflation and the country goes into recession and people stop buying your product. However, this answer isn't al-ways right and depends on many factors- the industry, the product, the company etc, so for the purpose of CIPS should be discounted. There are many industries which are immune to inflation.
質問 # 56
A buyer of bakery and cereal products is tracking wheat prices. Severe weather causes crop failure in a major wheat-producing country, creating global shortage while demand remains high. How can this research help the buyer?
- A. The buyer will find it difficult to negotiate a lower price for products containing wheat-based ingredients
- B. The buyer will be in a strong bargaining position to reduce the price of wheat-based food items
- C. Bakery produce is likely to be at a lower price as there is less availability of wheat flour in the market
- D. The price for wheat-based produce will not be affected by the global shortages as demand is still high
正解：A
解説：
In situations of global commodity shortages, basic supply-and-demand principles mean that prices increase when demand remains constant or high. This reduces the buyer's bargaining power, making it difficult to negotiate lower prices (C). Instead, suppliers are likely to increase costs due to scarcity. Options A and D are incorrect because reduced availability drives prices up, not down. Option B is misleading - prices are affected by shortages. Responsible sourcing requires procurement professionals to anticipate such volatility through market intelligence, consider alternative supply sources, or explore hedging/forward contracts to mitigate risks.
Reference: CIPS L4M4 Study Guide (v2), LO: "Implications" - commodity markets, supply/demand dynamics, negotiation power.
質問 # 57
Which of the following areas of legislative and regulatory requirements prevent the deliberate limit-ing of supply and the formation of cartels?
- A. product safety standards
- B. data protection
- C. marketplace competition
- D. ethical practice
正解：A
解説：
the correct answer is 'marketplace competition'.
Ethical practice is about prohibiting corrupt and unfair practice, rather than issues of supply and demand.
Although being in a cartel is 'unethical behavior' this option doesn't fully answer the question which talks about limiting supply- this is related to marketplace competition.
質問 # 58
Which of the following can be undertaken by the buyer in relation to the governance of a supplier's ethical and sustainable behaviours?
* Review the insurance clauses in the contract
* Check that the supplier's internal policies are up to date
* Check the supplier's conflict of interest register for their contract
* Review the non-disclosure agreement for their contract
- A. 2 and 4 only
- B. 1 and 4 only
- C. 2 and 5 only
- D. 1 and 3 only
正解：D
解説：
Governance of ethical and sustainable behaviour focuses on ensuring suppliers have the right systems, policies, and transparency measures in place. Reviewing insurance clauses ensures suppliers are prepared to manage liability and risks responsibly. Checking conflict of interest registers promotes transparency and prevents corruption. By contrast, NDAs protect confidentiality but are not primarily ethical governance tools, and simply checking "up-to-date policies" without context may not guarantee compliance. CIPS highlights governance mechanisms such as audits, policy reviews, and conflict registers as integral to monitoring ethical performance and ensuring accountability.
Reference: CIPS L4M4 Study Guide (v2), LO: "Implementation" - governance measures, monitoring supplier ethics.
質問 # 59
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