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最新的 CIMA Certification CIMAPRO15-E03-X1-ENG 免費考試真題:

1. As a CIMA qualified management accountant working within a manufacturing company, you are subject to both CIMA's Code of Ethics and your company's Code of Business Conduct.
Which TWO of the following statements are TRUE? (Choose two.)

A) A company's Code of Business Conduct can be rules based.
B) As a CIMA qualified Management Accountant you must follow CIMA's Code of Ethics.
C) Both CIMA's Code of Ethics and the company's Code of Business Conduct include references to Confidentiality. Disclosure on public interest grounds is therefore prohibited.
D) Where there is a difference between CIMA's Code of Ethics and the company's Code of Business Conduct, the company's Code of Business Conduct takes priority.
E) Both CIMA's Code of Ethics and the company's Code of Business Conduct must be based on a set of basic principles.

2. HHH is an international distribution company which operates a number of large distribution warehouses. HHH employs over 10,000 staff who operate the warehouses 24 hours per day and process over 500,000 packages and parcels each day. HHH operates in a highly competitive market and the senior management team recognize the importance of focusing upon its Critical Success Factors (CSF's). However, some senior managers are confused as to the difference between CSF's and Key Performance Indicators (KPI's).
Which of the following are Critical Success Factors for HHH? (Choose all that apply.)

A) Market share percentage.
B) Continual maintenance of warehouse facilities.
C) Time taken to load and unload deliveries.
D) Customer satisfaction.
E) Percentage of stock damaged.
F) Efficient staff planning systems.

3. Which of the following categorizations would be correct, according to McFarlan's Strategic Grid, for a system which is critical to sustaining existing business but its future strategic importance is considered to be low?

A) Factory
B) Strategic
C) Support
D) Turnaround

4. ZYX is a global hotel chain, employing over 10,000 staff worldwide. ZYX operates a Code of Conduct for all of its staff, which states "Our staff are the most important assets of our business operations. We expect the highest standards of ethical and professional conduct from all staff, who must display the principles of trust, respect, equality, integrity and fairness at all times." Which THREE of the following actions could ZYX take to positively influence its staff to work to the ethical and professional principles in its Code of Conduct? (Choose three.)

A) Operate a system of reward incentives for staff who display high ethical and professional standards.
B) Set performance targets in diversity and equality for its hotel senior managers.
C) Induction and on-going staff training on ZYX's Code of Conduct and ethical and professional principles.
D) Publication on its website of ZYX's Code of Conduct and regular examples of staff displaying the highest standards of professional conduct.
E) Disciplinary actions, such as fines, for staff who do not display high ethical and professional standards.
F) Interview process for staff prior to employment, to assess their understanding of ethical and professional behavior.

5. RRR is a medium sized company, which has built family homes in Country D' for twenty years. The Board of RRR wishes to expand company operations and start building homes in the neighboring country. The Board of RRR wishes to undertake a position audit to help in this decision.
Which of the following strategic analysis tools would be used in a position audit for RRR?

A) SWOT
B) Gap Analysis
C) PEST
D) Five Forces

問題與答案：

問題 #1 答案： A,C

問題 #2 答案： A,D

問題 #3 答案： C

問題 #4 答案： A,C,F

問題 #5 答案： A