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CIMA Risk Management P3 Prüfungsfragen mit Lösungen

Frage #1

X has just set up a small public relations company. The company is growing last and already has eight employees. X"s accountant has said she needs to make sure she has good internal controls.
X disagrees and says that there are very few issues that could cause weaknesses in internal control in her type of business.
Which THREE of the following statements are correct?

A. A small business which has just started up does not need internal controls.
B. Employees can try to circumvent internal controls
C. X ill usually be working in the office so there is no risk of any fraud. Therefore, the company does not need internal controls
D. The employees may feel they are not trusted if more controls are put in place
E. internal controls could stop the company getting good new clients as it will slow down the process by having more checks in place
F. Only manufacturing companies need internal controls

Frage #2

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. The independent accountancy firm will guarantee that there are no control weaknesses in HBN's systems, provided its results prove satisfactory
B. The independent accountancy firm will disclose all of the shortcomings that it identifies in its report, even if they embarrass HBN
C. HBN could save time and reduce cost by having its own internal audit department conduct these investigations and report accordingly.
D. Potential clients for HBN's services will expect to receive copies of these independent reports immediately after they are submitted.
E. 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

Frage #3

Q is a company which generates electricity from alternative energy sources. It has just begun constructing a wind farm near a well-known beauty spot. The project has been controversial as campaigners say it will be noisy and unsightly.
The campaigners took legal action but lost the case. Some of them have started a campaign of direct action against Q and are physically blocking roads leading to the site and attempting to intimidate Q's staff.
Q has hired a security company to help it to protect its staff.
In relation to the ethics of this scenario, which of the following statements are valid?

A. Q is within its rights to hire the security firm because it has duty of care to its employees.
B. The security firm must take care not to use more force against the protestors than is absolutely necessary.
C. The generation of electricity from clean, renewable and sustainable sources is too important for the protestors' concerns to be considered.
D. Since the protestors have already lost their court case they would no longer be ethically justified in engaging in political lobbying to try to get the government to change the law in this area.
E. Q no longer has any duty of care to the protestors since their actions are illegal because they lost their court case.

Frage #4

YUI owns 18 factories, which are spread around the country. Each factory employs 500-700 production staff and has its own administrative and accounts departments.
It has recently been discovered that the manager in charge of YUI's Hightown factory has been overstating his personal expenses claims for the past five years. The total amount stolen in this manner has been estimated at
$10,000.
Why would it have been relatively difficult to have prevented this fraud?

A. It is impossible for anybody to check expenses claims submitted by a senior manager.
B. Internal controls cannot address fraud, only error.
C. Senior members of management can often override controls.
D. Managers are generally highly intelligent and are generally capable of designing ways to defeat control systems.

Frage #5

TLY sell building materials such as bricks sacks of concrete and paving slabs to builders Materials are kept in a large yard Customer orders are fulfilled by a team of 30 employees who use forklift trucks to move sold items to the loading bay, from where they are loaded onto lornes for dispatch to the customer The sales office prepares dispatch notes, which are used by the yard employees to identify the items that have been ordered Which TWO of the following controls would be cost-effective ways to prevent the theft of inventory by TLY's staff?

A. Conduct random searches of yard staff when they are leaving at the ends of their shifts
B. Have a security guard check outgoing lorry loads of materials against a dispatch note
C. Forbid staff from parking their cars in the yard
D. Install closed circuit television cameras covering the whole yard and with screens constantly monitored by security staff
E. Have a separate buying department, whose staff do not have access to the yard to place orders for replacement inventory.

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