CIMA P3

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CIMA P3 試験シラバストピック:

CIMA Risk Management 認定 P3 試験問題：

問題 #1

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

A. The audit committee should design the system of internal controls
B. The audit committee should review and monitor the effectiveness of the company's internal audit function
C. The audit committee should decide annually whether it needs an external audit function
D. The audit committee should provide arrangements for whistle blowing
E. The audit committee should engage consultants to carry out business reviews
F. The audit committee should decide annually whether it needs an internal audit function

問題 #2

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 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.
B. M could service machinery at least once a month as recommended by the machinery supplier.
C. The production director could examine one in every 10 products and sign a form to say they are satisfactory.
D. M could increase the number of quality control staff.
E. M could check all employees qualifications to ensure they are qualified for their jobs.

問題 #3

You are the Management Accountant for a company which supplies baked food to a string of retail outlets; biscuits, cakes, savoury snacks etc.
You discover that a trainee employee, who is responsible for cleaning out the delivery vans has been taking damaged goods and packets which have reached their sales expiry date and has been selling them to friends.
These products would otherwise have been discarded as waste.
The trainee in question is the nephew of one of the senior managers.
What is the correct course of action?

A. Have a quiet word with the senior manager, the trainee's relative and ask them to deal with it.
B. Have a quiet word with the trainee and ask him to stop.
C. Do nothing, the product was designated as waste anyway.
D. Document the facts and escalate to the trainee's manager.

問題 #4

Which of the following is an ethical dilemma?

A. A company is deciding whether to make a substantial bonus payment to its directors by means of cash or shares.
B. A company is considering giving poorly-paid staff a generous pay rise.
C. A company is deciding whether to issue debt or equity.
D. A company must decide whether to settle a claim from an employee who appears to have fabricated a workplace injury. The company want to avoid the cost of defending the claim.

問題 #5

SDF has a variable rate loan of $100 million on which it is paying interest of LIBOR + 2%.
SDF entered into a swap with CV bank to convert this to a fixed rate 7% loan. CV bank charges an annual commission of 0.3% for making this arrangement.
Calculate the net payment from SDF to CV bank at the end of the first year if LIBOR was 3% throughout the year.
Give your answer in $ million, to one decimal place.

解説：