最新なCIMA CIMAPRA19-P03-1問題集（223題）、真実試験の問題を全部にカバー！

質問 1：
SC is a professional football club which is currently listed on a recognised stock exchange. There is a proposal that it builds a new stadium at a location a considerable distance from its current stadium.
There is strong support within the club for the move as the current ground is now over 40 years old and has not been extensively modernised in that time.
However, there is a lot of opposition to the move in the area where it is proposed to locate the new stadium. Objectors claim that the new stadium will increase traffic and pollution in the area and will adversely affect the value of their properties.
Which of the following statements about the responsibility of the board of SC is correct?
A. The board should share information about the new development with the local community only to the extent that it is legally obliged to do so.
B. The board should conclude that objectors to the new stadium have a legal course of action open to them and if they do not take legal action they should ignore them.
C. If the board of directors is seen as acknowledging its responsibility to stakeholders other than shareholders this will enhance the reputation of the club and it will be more likely that a compromise can be reached with objectors.
D. A football club needs to be part of the community in which it exists and so the board should consider the other stakeholders.
E. SC is now a listed company and so the board should prioritise the interests of shareholders to the exclusion of other stakeholders.
正解：C,D

質問 2：
The list below has duties performed by risk managers and internal auditors. Show who would carry out the duties assuming the company has both risk managers and internal auditors.

正解：


質問 3：
Zia is an accountant and wishes to take out a Forward Rate Agreement (FRA) as a hedging instrument. The company treasurer has advised that a short-term interest rate (STIR) future would be better.
Which of the following is true of an STIR?
A. A STIR is flexible and the position can be closed quickly and easily.
B. A STIR must be kept for the whole duration of the contract.
C. A STIR can be tailored to the exact needs of the company.
D. If interest rates have gone down the price of the future will have fallen.
正解：A

質問 4：
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 out of hours access
B. ABC should monitor and record all failed access attempts.
C. ABC should monitor and record every keystroke of every user.
D. ABC should monitor and record every device type used for access
正解：B

質問 5：
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?
A. Commission research into the development of battery-powered aircraft
B. Dispose of manufacturing plant and move into more sustainable transport, such as electric trains
C. Develop more efficient engines that minimise the use of fossil fuels
D. Adapt existing engine designs so that they can use plant-based fuels, such as vegetable oils
E. Work with politicians to discredit the proposed restrictions on the use of fossil fuels
正解：A,D