最新なCIMA P3問題集（287題）、真実試験の問題を全部にカバー！

質問 1：
M, a manufacturing company, has had some problems with defects in one of the main products it produces.
This product has been made by the company for many years and is very profitable. Last month it had over 300 defects reported by customers which is more than 15% of products sold. This is a reputation risk for M and is also affecting profitability.
Which of the following controls could M introduce to reduce defects and also increase profitability?
A. M could increase the number of quality control staff.
B. M could introduce a procedure where quality control staff sign a form at the end of each day to say they have examined 1 in 10 products for defects and they are satisfied with the quality.
C. M could service machinery at least once a month as recommended by the machinery supplier.
D. The production director could examine one in every 10 products and sign a form to say they are satisfactory.
E. M could check all employees qualifications to ensure they are qualified for their jobs.
正解：B,C,E

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：
The long-term prospects for inflation in the UK and the USA are 2% and 6% per annum respectively.
The GBP/USD spot rate is currently GBP/USD1.71.
Using purchasing power parity theory, what GBP/USD spot rate would you expect to see in three months' time?
A. GBP/USD1.69
B. GBP/USD1.73
C. GBP/USD1.65
D. GBP/USD1.77
正解：B

質問 4：
TT is a jewellery manufacturer in country A It makes jewellery from precious metals and stones and sells it to shops in country A and also overseas It is the 3rd largest company in country A with a huge turnover TT has found it very difficult to prevent staff committing fraud and last year the Board was sure that the year end inventory was lower than it should have been Gross profit was also slightly lower than expected Which TWO of the following internal controls would be most effective in helping to reduce staff fraud within TT?
A. Install-several CCTV cameras in the workshop
B. Carry out inventory checks daily to make sure the correct quantity of materials is being used every day and the correct number of items are being produced
C. Perform random checks of staff bags as they leave work and ensure the staff all wear overalls provided by the company in the workshop Their own clothes must be left in lockers during working hours
D. Have a senior manager such as the Production Director to supervise the workshop at all times
E. Employ two more managers to watch the staff working and look for them stealing items
正解：A,C

質問 5：
Smalltown had a problem with people parking cars on the town's mam shopping streets instead of in the nearby car parks The parked cars created congestion and made it difficult for delivery vehicles to unload Smalltown's local government had employed traffic wardens to enforce parking regulations by issuing parking fines to motorists who parked for more than the permitted 30 minutes.
The local government took further action to deal with this problem It banned parking on the busiest streets, it introduced parking charges in the remaining streets and it made it free to park m the town's car parks for up to two hours Fewer people now park cars on the streets because of the charges, but those who do generate significant revenues for the local government Fewer traffic wardens are required and so wage costs have reduced The local goverment auditors have decided to carry out a value for money audit of the parking system Which of the following is a measure of effectiveness?
A. Revenues from parking have increased
B. The remaining traffic wardens are less stressed because they no longer receive abuse by motorists.
C. The main shopping streets are no longer congested
D. Parking enforcement costs less than before
正解：C

質問 6：
Which of the following statements are true of economic risk?
A. Economic risk may be caused by international trade
B. Economic risk is easy to measure
C. Economic risk is influenced by many factors
D. Economic risk is something which cannot be avoided
正解：A,C

質問 7：
BCD has recently experienced a cyber security breach which fortunately was carried out by someone more interested in demonstrating the weakness in its defence than by someone malicious This has made BCD realise that its cyber defence is inadequate BCD has engaged a cyber security consultant who has advised BCD to set up a Computer Incident Response Team (GIRT) What THREE of the following activities would this CIRT have responsibility for?
Recruit specialist security staff to avoid an incident
A. Manage or assist with any communications throughout an incident
B. Ensure all security policies are carried out to avoid an incident.
C. Advise on best products against malware attacks to prevent an incident.
D. Carry out or assist with any investigations of an incident
E. Restore normal operations as soon as possible after an incident.
正解：A,B,E