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Risk Management

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Total Questions : 339

Dive into our fully updated and stable P3 practice test platform, featuring all the latest CIMA Strategic exam questions added this week. Our preparation tool is more than just a CIMA study aid; it's a strategic advantage.

Our free CIMA Strategic practice questions crafted to reflect the domains and difficulty of the actual exam. The detailed rationales explain the 'why' behind each answer, reinforcing key concepts about P3. Use this test to pinpoint which areas you need to focus your study on.

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Question # 21

Which of the following statements concerning the use of balanced scorecards to measure divisional performance is correct?

Options:

A.  

Dysfunctional behaviour is more difficult than under traditional reporting because a wide range of factors will be measured and reported.

B.  

Dysfunctional behaviour is impossible because divisional managers are evaluated on so many different decisions.

C.  

Contradictory and inconsistent targets prevent balanced scorecards being a useful tool for performance evaluation.

D.  

The input for balanced scorecard reports comes from many sources so it is not possible to misrepresent performance.

Discussion 0
Question # 22

YGH has recently completed a post completion audit on a five year contract that has only recently come to a conclusion. The main finding was that the project delivered most of the expected benefits, but that it cost significantly more to implement than had been anticipated at the project appraisal stage. YGH would not have proceeded if the true cost had been known at that stage.

The project was the responsibility of the production department, which is presently managed by

G.  

When the project was proposed, the production department was managed by H. H is now YGH's Director of Operations.

How should the finding from this post completion audit be interpreted?

Options:

A.  

YGH should consider introducing more detailed checking of the assumptions underlying the costs of future projects.

B.  

The production department should not be granted funding for future projects unless there are compelling reasons to proceed.

C.  

G should be held accountable for the overspend on the project.

D.  

H should be held accountable for the overspend on the project.

Discussion 0
Question # 23

A company is keen to avoid becoming a victim to malware. Which TWO of the following techniques would be valid responses to this threat?

Options:

A.  

Removing USB ports from all networked computers

B.  

Reverse engineering all viruses that are discovered on company machines

C.  

Conducting denial of service attacks against perpetrators who attempt to infect the company

D.  

Paying ransomware demands immediately in order to ensure that malware is removed promptly

E.  

Providing computers with independent internet access in the staff break room for personal emails and online shopping

Discussion 0
Question # 24

With regard to the rote of the audit committee which of the following statements are correct? Select ALL that apply

Options:

A.  

The audit committee should design the system of internal controls

B.  

The audit committee should decide annually whether it needs an internal audit function

C.  

The audit committee should decide annually whether it needs an external audit function

D.  

The audit committee should review and monitor the effectiveness of the company's internal audit function

E.  

The audit committee should provide arrangements for whistle blowing

F.  

The audit committee should engage consultants to carry out business reviews

Discussion 0
Question # 25

An electricity company owns and operates a nuclear power station located ten miles from a large city. A recent and very extensive engineering examination of the power station concludes with the estimate that the probability of a major nuclear disaster within the next 20 years is 0.2%.

Which of the following best explains the relevance of quantifying the risk in that way?

Options:

A.  

There is no acceptable level of risk for a major nuclear accident and so the probability has little information value in itself.

B.  

The probability is so low as to be ignored.

C.  

The directors will be able to argue that they were not negligent in the event of a major disaster within the 20 year period.

D.  

The calculation of a precise probability demonstrates that the engineers who conducted the inspection are experts in their field.

Discussion 0
Question # 26

A firewall in a computer suite is designed to

Options:

A.  

prevent the overloading of the network by unauthorised traffic

B.  

prevent a disaster from occurring by limiting the spread of any fire

C.  

prevent viruses from infecting the network

D.  

prevent unauthorised traffic into defined areas of the network

Discussion 0
Question # 27

ERT is choosing between two maintenance policies for its vehicles. The outcomes of these policies are difficult to predict and so ERT has run a simu-lation of both.

Policy 1 has an expected annual cost of $400,000 per year, with a standard deviation of $80,000.

Policy 2 has an expected value of $350,000, with a standard deviation of $150,000.

Which of the following statements are correct?

Options:

A.  

Policy 2 is the more risky.

B.  

Policy 1 will always be the more expensive in any given period.

C.  

Policy 2 is the more likely to cost more than $500,000 in any given year.

D.  

Policy 2 has the greater potential upside risk.

E.  

Policy 2 is clearly the better policy.

Discussion 0
Question # 28

A UK based company is considering an investment of GB£1,000,000 in a project in the US

A.  

It is anticipated that the following cash flows will arise from this project.

The cash flows will be either US$400,000 with a probability of 40% or US$700,000 with a probability of 60% for each of the next three years; remitted to the UK at the end of each year.

Currently GB£1.00 is worth US$1.30.

The expected inflation rates in the two countries over the next four years are 2% in the UK and 4% in the US.

Applying the Purchasing Power Parity Theory, which of the following represents the expected net present value of the project in GP£ (to the nearest whole pound)?

Options:

A.  

GB£287,639

B.  

GB£391,640

C.  

GB£(111,973)

D.  

GB£554,047

Discussion 0
Question # 29

P Ltd, a manufacturing company, is considering a new capital investment project to set up a new production line. The initial appraisal shows a healthy net present value of $6,465 million at a discount rate of 10% as shown in the table below:

However, management is unsure about the demand for the product which will be produced and has insisted that the future revenues should be reduced to certainity equivalents by taking 70%, 65% and 60% of the years 1,2, and 3 cash inflows respectively.

What should P do?

Options:

A.  

Proceed with the project, it has a healthy net present value.

B.  

Stop the project, it has considerable risk.

C.  

Put pressure on sales and marketing to re-verify their forecasts.

D.  

Re-appraise the project using other capital appraisal techniques to get a more balanced view.

Discussion 0
Question # 30

J plc is a wholesale building supply business. It has a large warehouse where some of its materials are stored. Last month three accidents occurred where employees were slightly injured whilst moving items from the 5th shelf. The 5th shelf is located 15 metres up from the ground.

This is a health and safety risk and could also be a reputation risk in the longer term.

Which of the following risk mitigations should the company employ?

Options:

A.  

Transfer by insuring against this risk.

B.  

Reduce by storing some items on the first three shelves and storing other items outside.

C.  

Accept by just accepting this is a risk the company has to take and some employees may get injured.

D.  

Avoid by sending the employees on a training course on Health and Safety.

Discussion 0
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