CIMA P3 시험 개요:
| 인증 벤더: | CIMA(경영회계사협회) |
|---|---|
| 시험명: | 위험 관리 |
| 시험 번호: | P3 |
| 합격 점수: | 100/150(조정 점수, 약 50%) |
| 실제 시험 문항 수: | 60문항(객관식 문제) |
| 시험 시간: | 90분 |
| 시험 형식: | 객관식 시험(선다형 문제), 컴퓨터 기반 시험 |
| 자격증 유효 기간: | 자격 취득 후 무기한 유효(CGMA 자격 체계의 일부) |
| 지원 언어: | English |
| 관련 자격증: | CIMA 전략 단계 자격증 F3 재무 전략 E3 전략 경영 |
| 권장 교육: | CGMA 학습 허브 CIMA 공식 학습 자료 |
| 시험 등록: | CIMA 공식 시험 등록 Pearson VUE 시험 일정 예약 포털 |
| 샘플 문제: | CIMA P3 샘플 문제 |
| 응시 방법: | Pearson VUE 시험 센터에서 실시하는 컴퓨터 기반 시험 또는 원격 감독 시험(가능한 지역에 한함) |
| 전제 조건: | CIMA 운영 단계(E1, P1, F1) 및 경영 단계(E2, P2, F2) 이수 또는 CGMA 자격 체계에서 요구하는 동등한 자격 요건 충족 |
| 공식 요강 URL: | https://www.aicpa-cima.com/cimaexams |
CIMA P3 시험 요강 주제:
| 섹션 | 목표 |
|---|---|
| 주제 1: 내부 통제 및 지배구조 | - 기업 지배구조 원칙
|
| 주제 2: 위험 관리 체계 | - 전사적 위험 관리(ERM)
|
| 주제 3: 정보 시스템 및 부정 위험 | - IT 위험 및 통제
|
| 주제 4: 위험 유형 및 평가 | - 전략적 및 운영상 위험
|
| 주제 5: 위험 대응 및 경감 | - 위험 처리 전략
|
최신 CIMA Strategic Level Case Study Exam P3 무료샘플문제
문제 #1
GHY is a listed company. Tom is GHY's CEO and Peter is its non-executive Chair of the Board. Tom and Peter both have substantial relevant business and industrial experience and both are believed to have considerable integrity. Tom and Peter quickly developed a good working relationship after Peter's appointment. They have become close friends.
Tom briefs Peter on every aspect of the business. Tom and Peter jointly agree the agenda for every board meeting and both agree on the manner in which matters will be presented to the board.
Taking account of the principles of good corporate governance, which of the following statements is correct?
A. Non-contentious board meetings show how well Tom and Peter are running the company and shows that the management is cohesive.
B. Since the non-executive chair clearly has a significant role within this company there is little danger that any individual will become excessively dominant.
C. It is entirely appropriate that Tom and Peter have this kind of relationship and both are acting in the best interests of the company.
D. The relationship between Peter and Tom may have a detrimental effect on company decision making as the Board is not always being informed about matters in an unbiased manner.
문제 #2
You have been assigned the role of lead internal auditor. Your task is to carry out the annual assessment of the production line maintenance department.
When planning for this audit, which of the following must be completed?
A. Establish whether the controls are adequate or not.
B. Learn all about the systems and controls in the department.
C. Carefully consider any control weaknesses that are reported.
D. Decide how the controls will be tested.
E. Prepare the report.
F. Review previous audit findings for the department.
문제 #3
The Chief Executive Officer (CEO) of a quoted company has visited the company's Information Technology (IT) Centre in order to meet with the Head of IT. The CEO was concerned to discover that the door to the IT Centre was unlocked, even though the receptionist was not at their desk.
Which THREE of the following are correct?
A. The CEO should have locked the door and taken no further action
B. The CEO should accept that this may have been an isolated incident
C. The CEO should inform the Head of IT of the security breach.
D. The CEO should initiate disciplinary action against the receptionist
E. The CEO should notify the Head of Internal Audit of the breach.
F. The CEO should leave IT security to the Head of IT.
문제 #4
HBN is a service company that offers cloud-based data storage and management on behalf of clients HBN pays an independent accountancy firm to review its cybersecurity arrangements, conduct penetration tests and report to HBN's Board on the results Which TWO of the following are correct?
A. It would prove simpler for HBN to permit clients to conduct their own cybersecurity reviews that would take account of the sensitivity of their data
B. The independent accountancy firm will disclose all of the shortcomings that it identifies in its report, even if they embarrass HBN
C. Potential clients for HBN's services will expect to receive copies of these independent reports immediately after they are submitted.
D. HBN could save time and reduce cost by having its own internal audit department conduct these investigations and report accordingly.
E. The independent accountancy firm will guarantee that there are no control weaknesses in HBN's systems, provided its results prove satisfactory
문제 #5
J is a manager in charge of a section in GDD's Buying department. J has eight staff who report to her.
Including M, who has worked for GDD for seven months.
One afternoon, while J was absent on sick leave, M was asked to place an urgent order for plastic pellets that are vital for GDD's production process. The usual supplier could not supply the pellets on time to avoid a shortage and so M telephoned a new supplier and placed an order. When the supplier invoiced for the delivery, GDD's Accounts Payable Department rejected the invoice because the supplier did not have a valid account.
On investigation, it was revealed that M did not have the authority to place an order with a new supplier. Only J can authorise new accounts. M claimed that he had been unaware of the need to seek approval because he had never found it necessary to place an order with a new supplier before Which TWO of the following statements ate correct?
A. should have made certain that M knew and understood the limits of his responsibility
B. The investigation of this matter was a waste of time because the pellets were urgently required
C. M should be disciplined for exceeding his authority
D. GDD's directors are ultimately responsible for M's error
E. GDD's Internal Audit Department should have cancelled the order.
질문과 대답:
| 문제 #1 정답: D | 문제 #2 정답: B,D,F | 문제 #3 정답: C,D,E | 문제 #4 정답: A,D | 문제 #5 정답: B,C |
1183 개 고객 리뷰
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