P3 是高品質的題庫資料

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最新的 CIMA Strategic Level Case Study Exam P3 免費考試真題:

1. A's directors do not believe that they always get value for money from their investment in capital projects.
Over the past decade the company has invested in 55 projects that have cost more than $1m. They are considering introducing a system of post completion audit to see if this will help them to understand any problems they have had with projects in the past. They hope to use the results of the post completion audits to significantly improve the results of their capital investments State whether you agree or disagree with the points raised by A's directors.

2. Systems Development Lifecycle (SDLC) is used to manage risk within the development of new computer systems.
Which THREE of the following are appropriate controls to manage risk within the SDLC Process?

A) When the implementation of the new system is taking place, parallel running must be undertaken to ensure the output for the new system exactly matches that from the old system.
B) When planning the new system, a clear business case must be approved specifying functionality, data transformation, expected costs and benefits.
C) When developing the new system, the developers must follow defined programming standards and carry out component test to specified test harness outputs.
D) When doing the analysis for the new system particular care should be taken over the data specification, transformation and manipulation, ensuring that expected outputs are defined and that such output meets the needs and expectations of the business users.
E) When designing the new system, controls must be put in place to ensure that all the functionalities of the old system are replicated.
F) The Post Completion Review should take place immediately after the implementation while all the facts are still fresh in everyone's minds.

3. Risk management involves all parties in an organisation.
Which of the following describe the Board's responsibilities for risk management?

A) The Board is responsible for maintaining a robust system of internal controls.
B) The Board is responsible for considering whether weaknesses in internal controls need to be addressed.
C) The Board is responsible for addressing any weaknesses in internal controls.
D) The Board is responsible for safeguarding the company's assets.
E) The Board is responsible for choosing the least risk products to promote.

4. Which THREE of the following form part of the role of Internal Audit?

A) Providing training to operational management on the identification of risk
B) Working with operational management teams to help identify risks to the business.
C) Working with operational management teams to devise new controls to help minimise risk to the business.
D) Carrying out special investigations of risk.
E) Implementing internal controls which address the key business risks identified by the risk management team
F) Monitoring the effectiveness of controls implemented by operational management

5. Which risks should be given the highest priority?

A) Risks which have a low impact but which arise frequently.
B) Risks which have a high impact and have a low likelihood of arising.
C) Risks which have a high impact and which may arise occasionally.
D) Risks which have a low impact and a low likelihood of arising.

問題與答案：

問題 #1 答案： 僅成員可見

問題 #2 答案： B,C,D

問題 #3 答案： A,B,D

問題 #4 答案： A,B,F

問題 #5 答案： C