CIMA Risk Management 認定 P3 試験問題:

1. Which of the following is the major advantage of Cloud storage for an enterprise?

A) in-house staff are not required to maintain the infrastructure
B) The enterprise has complete control over it
C) Sharing storage space with others
D) It provides unlimited free use for the enterprise

2. Having carried out a full capital appraisal for a construction project, H Company has approved the project with initial outflows of $6,000,000 and a net present value of $1,200,000.
The implementation phase has been commenced with 25% of the costs already committed. However when the ground was opened, an underground waterway was revealed which will need to be diverted if the project is to proceed. Work to carry out this diversion has been estimated at $1,300,000.
Which of the following factors will define whether the project should go ahead or not?

A) The project actually has a higher NPV than before.
B) There may be other unexpected costs to be met if the project continues.
C) Abandoning the project will have an adverse effect on shareholder confidence.
D) The project now has a negative NPV.
E) There will be abandonment costs to restore the site.

3. B, a construction company, has a policy of carrying out a post completion audit on every construction project undertaken where the value exceeds $1 million.
What is the role of the post completion audit?

A) To apportion blame for things not done well.
B) To signify the end of the project.
C) To reward staff and celebrate success.
D) To highlight what can be done to improve similar future projects.

4. M is updating the risk register for KRW, a listed company. KRW is a large multinational corporation operation. Which THREE of the following statements are correct?

A) Probabilities of risks occurring should be included if possible
B) Monetary value of risks should be allocated if possible.
C) The register should include details of who is responsible for dealing with each risk.
D) Interdependencies between risks should be excluded.
E) The register should include all the risks to which KRW is exposed.

5. 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

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