CIMA CIMAPRA19-P03-1題庫介紹

CIMA Risk Management 的出題範圍廣、題型靈活，不少考生第一次應考都敗在臨場經驗不足。NewDumps 收錄 223 道貼近真實考試的 CIMAPRA19-P03-1 模擬試題，幫你提前熟悉出題節奏與題目風格。

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CIMAPRA19-P03-1 考試必讀：考生最常問的幾個問題

最新的 CIMA Certification CIMAPRA19-P03-1 免費考試真題：

問題 #1

D is a large oil refinery.
The managers have identified four risks shown in the risk map below:
Which of the risk mitigations listed below would be the best for dealing with the two risks classified as medium likelihood and high impact?

A. Accept
B. Reduce
C. Avoid
D. Transfer

問題 #2

DRF is a manufacturing company
The internal auditor is conducting an investigation into the operation of the payroll system and has discovered a compliance error The Head of Human Resources (HR) is required to add any new names to the payroll, using a specific computer password The Head of HR was absent for a month because of ill health During that period a senior member of the Wages Office, who is normally responsible only for organising wage payments, was issued a temporary password in order to add new names to the payroll The password was cancelled when the Head of HR returned to work Which TWO of the following statements are correct?

A. The payroll should be checked thoroughly to ensure that only authorised staff are present
B. The senior member of the Wages Office could have committed fraud
C. The compliance error should be overlooked because it was as a result of staff absence
D. The senior member of the Wages Office should be disciplined for being in breach of the rules
E. The internal auditor should ignore the error because it only lasted for one month

問題 #3

The managers of a company are agents for the shareholders tasked with increasing shareholders' wealth. Which of the following will usually increase shareholders' wealth?

A. Not paying a dividend for several years in order to invest in new projects.
B. Investing in projects with the greatest level of risk.
C. Investing in projects with positive net present value.
D. Investing in projects with the shortest payback period.

問題 #4

You are in process of compiling a risk register for P, a company which maintains railway tracks. This helps prevent accidents and ensures the trains are not disrupted due to problems with the track.
Which of the following statements are valid?

A. A properly compiled risk register will identify all the risks to which P could possibly be exposed.
B. A risk register should concern itself with only the direct consequences of each risk such as injury to passengers and ignore indirect risks, such as re-routing trains due to an accident.
C. The risk register for P should be updated frequently: for example, every two weeks.
D. The risk register should specify the individual, or group of individuals, responsible for the management of each risk.
E. A risk register should profile each risk in terms of probability and consequence.

問題 #5

H Ltd is a logistics company which is likely to be seeking a Stock Exchange listing shortly. The directors wish to strengthen the company's internal controls.
Which of the following statements are valid?

A. The Board should ensure that the internal accounting system provides accurate and relevant information.
B. The Board should communicate organisational policies only to members of staff who are part of the management team.
C. Internal Audit should be used to check on the detailed operation of controls in the operating departments.
D. The Board should take direct responsibility itself for all organisational control and avoid delegating.
E. The Board should ensure that there is regular assessment of the financial impact of contingencies.

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