CIMA P3 Exam Questions (Updated 2024) 100% Real Question Answers [Q63-Q78] : Top Exam Collection : http://blog.topexamcollection.com

NO.63 Select the correct ethical principle that corresponds to each ethical dilemma described.

NO.64 THG is a quoted company that manufactures expensive clothes that are sold to upmarket department stores THG’s Board has commissioned a stress test to identify the impact of strategic risks The consultant who is conducting the test is currently investigating the impact that a 1 % increase in interest rates would have on THG.
Which TWO of the following are valid reasons for including an increase in interest rates in the stress test?

Stress testing was first developed for bank supervision.

THG might change its prices if interest rates rise

Many of the retailers who resell THG’s clothes are highly geared

THG is highly geared.

Interest rates affect consumers’ disposable income

NO.65 An internal auditor has just completed an investigation into human resource (HR) procedures in the Springtown branch of IUY The Springtown branch is too small to have its own full-time HR staff All HR work is undertaken by the Branch Manager, assisted by the Branch Administrator The internal auditor has discovered a number of problems with branch HR records. These are due to a misunderstanding of the regulations by the Branch Manager and the Branch Administrator, neither of whom has any specific HR training The Branch Manager has asked that the problems be omitted from the internal audit report because they were due to a lack of training and will be rectified immediately Which TWO of the following actions should the internal auditor take with regard to the audit report on the Springtown Branch?

Omit the problems from the report, but recommend that the Branch Manager and Branch Administrator should both receive HR training

Document the changes that are required at the branch in the audit report and set a time for a return visit to review the changes

Describe the problems encountered at the branch in detail and recommend that disciplinary action be taken against the Branch Manager.

Expand the report to develop it into a description of lUY’s HR procedures, but tailored to the needs of the Springtown Branch.

Include the Branch Manager’s claim that the HR problems are due to a lack of HR training in the report

NO.66 Which of the following are true of an effective risk management culture?

Staff should be penalised for being associated with negative events.

All risk should be eliminated.

Responsibility for risk management should be devolved to a risk manager.

All staff should be aware of risks affecting the entity.

Risk management should be regarded as part of the overall business strategy.

The directors should take an active interest in risk management.

NO.67 The managers of a company are agents for the shareholders tasked with increasing shareholders’ wealth.
Which of the following will usually increase shareholders’ wealth?

Investing in projects with the shortest payback period.

Investing in projects with positive net present value.

Investing in projects with the greatest level of risk.

Not paying a dividend for several years in order to invest in new projects.

NO.68 Which of the following statements are true of economic risk?

Economic risk is easy to measure

Economic risk may be caused by international trade

Economic risk is something which cannot be avoided

Economic risk is influenced by many factors

NO.69 HJK is a publishing company that employs several hundred staff A member of the company’s IT Security Department contacted 30 members of HJK’s staff selected at random, and told each one that his or her computer appeared to be infected with a virus The staff members were asked to provide their login details and corporate passwords so that IT Security could remove the virus remotely A total of six members of staff provided this information.
Which TWO of the following statements are correct?

HJK’s entire staff should be informed of the investigation and of the disappointing fact that six members of staff handed over their logins and passwords

The investigation should be repeated in the future on a different sample of staff, using other reasons for asking for logins and passwords

HJK’s response should be limited to briefing the six staff members on their error and ensuring that they change their passwords.

It was acceptable for the staff to surrender their details because the request had actually been made by members of HJK’s IT Security Department.

It was unethical for HJK’s IT Security Department to contact staff in this manner, lying about the suspected presence of a virus in order to provoke a response.

NO.70 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’?

Make an employee of the month award for whoever spots the most bogus emails.

Issue a corporate policy on email use

Make security training available to anyone who wants it.

Set up a hot line in the service desk for any security queries.

Automate anti-virus update processes so they cannot be avoided

instruct all staff not to click on any links in emails from anyone outside the company

NO.71 Select the most appropriate level of responsibility for managing each of the following risks.

NO.72 공적 자금을 지원하는 한 대규모 대학은 학생의 등록 및 등록 취소를 포함하여 과거 및 현재 학생의 학업 기록을 저장하고 검색하는 기능을 향상하기 위해 새로운 정보 시스템 도입을 고려하고 있습니다.
시스템 평가를 수행할 때 대학 경영진이 구현을 위한 필수 전제 조건으로 가장 고려할 가능성이 높은 세 가지 기능은 무엇입니까?

이 시스템은 모든 기존 기록과 가까운 미래에 생성될 모든 신규 기록을 처리할 수 있는 역량을 갖추고 있습니다.

이 시스템은 현재 시스템과 병행하여 운영할 수 있으므로 예상치 못한 어려움을 점검하고 극복할 수 있는 기회를 가질 수 있습니다.

이 시스템은 적어도 기존 시스템만큼, 그리고 유사한 대학에서 사용하는 시스템만큼의 정확도로 작동하는 것으로 입증되었습니다.

이 시스템은 대학에서 금융 거래를 처리하고 재무제표를 생성하는 데 사용하는 시스템과 원활하게 연결할 수 있습니다.

시스템의 모든 정보는 인터넷을 통해 대학 외부에서도 쉽게 액세스할 수 있습니다.

NO.73 Move the category of risk to the box beside the risk description it best matches.

NO.74 XYZ is a large supermarket chain which has engaged in online shopping and home delivenes It has a 24/7 service which runs on a central server allowing its customers to input orders at any time XYZ runs a card loyalty scheme which is hosted on the central server All transactions, whether shop based or on-line, create an update on the central database on the central server Which THREE of the following types of Personally Identifiable Information (Pll) will XYZ have to hold for its customers?

이름

Credit card details

Date of Birth

XYZ Customer identification

주소

NO.75 B는 균형 성과표를 사용하여 부서의 성과를 모니터링합니다.
부서의 경영진이 내린 다음 각 결정을 상업적으로 건전하거나 역기능적인 것으로 분류하세요.

NO.76 Return on capital employed (ROCE) can be a useful measure of divisional performance. For which of the following types of company is ROCE likely to be most appropriate?

Companies in which there is extensive investment in intellectual property and intangible assets, such as brands and trade marks.

Companies in which there is extensive investment in physical assets, such as plant and machinery, with divisions which undertake broadly similar activities.

Companies which have been created by extensive acquisition and merger activity and include divisions engaged in a variety of activities.

Companies in the not-for-profit sector.

NO.77 IOP manufactures aircraft engines. The company is presently engaged in a scenario planning exercise to consider the implications of a possible ban on the use of fossil fuels by the year 2040.
Which TWO of the following would be realistic responses to the scenario?

Work with politicians to discredit the proposed restrictions on the use of fossil fuels

Commission research into the development of battery-powered aircraft

Adapt existing engine designs so that they can use plant-based fuels, such as vegetable oils

Dispose of manufacturing plant and move into more sustainable transport, such as electric trains

Develop more efficient engines that minimise the use of fossil fuels

NO.78 내부 감사 부서는 항상 감사가 끝나면 보고서를 작성해야 합니다. 이 보고서는 회사가 앞으로 나아가는 데 유용하고 도움이 되도록 작성되어야 합니다. 보고서에는 항상 개선에 대한 권고 사항이 포함되어야 합니다. 다음 중 참과 거짓은 무엇인가요?

CIMA P3 시험 문제 (2024년 업데이트) 100% 실제 문제 답변 [Q63-Q78]