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最新的 CIMA Strategic Level Case Study Exam P3 免費考試真題:
1. KLO is a major quoted car rental company The company is considering publishing its first cyber risk management report AH rental bookings are made online Customers receive a booking reference number that they use to collect their cars from a convenient branch Customers enter their credit card details both so that KLO can take payment for their rental and also so that the customers can be charged automatically for late returns or damage to cars KLO's management believes that it has three key areas of cyber risk Cyber criminals may wish to make bookings using fictitious data in order to steal KLO's cars, they may wish to use customers details to identify addresses of people who are away from home so that they can burgle houses and they may wish to abuse customer credit card details KLO's Board is concerned that admitting to the nsk of stealing cars might encourage cnminals to exploit that vulnerability AJso. it is concerned that customers will be reluctant to rent cars if that would mean that their homes could be at risk of burglary while they are away The vulnerability of credit card details seems obvious and so the Board is not reluctant to admit to that.
Which TWO of the following are correct?
A) The independent accountant who will express an opinion on the risks and controls will be unwilling to sign the report unless it contains a full account of all risks and controls
B) The independent accountant's report on KLO's cyber risk management will refer only to those vulnerabilities that have been identified by KLO's Board
C) Stakeholders will not care about the vulnerabilities faced by KLO provided the independent accountant can confirm that the company has sound systems in place
D) If KLO's Board omits one of more areas of concern from the report then the independent accountant who will sign the report is unlikely to discover that omission
E) The Board should be clear about all sensitive information that the company holds, but should also be clear about the robust controls in place to safeguard that information.
2. K is a large mining company. In its risk report it states that there is a risk of accidents and injury because of the nature of the industry. It states that it has staff training in place and complies with all Health and Safety regulations but in spite of this there will still be a residual risk that accidents and injuries may occur.
Which of the following statements are correct?
A) Accepting a residual risk does not imply the company is reckless.
B) Most companies in this industry will say something similar in their risk report.
C) Some risks cannot be eliminated.
D) The shareholders should not invest because there is still a residual risk.
E) The directors are avoiding their responsibilities by saying there is a residual risk.
3. H manufactures and sells healthy dietary supplements. The company recruits individuals as part-time agents to sell its products to friends and colleagues. These agents are required to buy H's products and to resell them at a small mark-up.
For a fee, H will provide agents with training in persuasive selling techniques. Agents who pass exams at the conclusion of this training can become distributors. Distributors buy bulk quantities of H's products at a discount and can recruit their own sales agents. Those agents can also take training and can recruit agents of their own.
At what stage does H stop being a legitimate business and become a pyramid selling fraud?
A) When it asks its agents to buy product and marketing material up front.
B) When it offers its agents more reward for recruiting other agents than for selling its product.
C) When its training programmes promise to unlock the secret of selling its product.
D) When it offers returns on its agents' investments that seem remarkable.
4. RFG is considering a major expansion that will result in a more diversified business model.
At present, RFG's market capitalisation is $240 million. This is based on a beta of 1.6. The risk free rate is 4% and the market rate of return is 9%. RFG is financed entirely by equity. The company generates an annual cash surplus of $28.8 million.
The expansion will cost $50 million and will generate future cash flows of $12 million in perpetuity. This new business will reduce RFG's beta to 1.4.
Calculate the adjusted present value of the expansion.
A) $81 million
B) $321 million
C) $131 million
D) $59 million
5. XYZ is a large supermarket chain which has engaged in online shopping and home delivenes It has a 24/7 service which runs on a central server allowing its customers to input orders at any time XYZ runs a card loyalty scheme which is hosted on the central server All transactions, whether shop based or on-line, create an update on the central database on the central server Which THREE of the following types of Personally Identifiable Information (Pll) will XYZ have to hold for its customers?
A) Address
B) Date of Birth
C) Credit card details
D) Name
E) XYZ Customer identification
問題與答案:
| 問題 #1 答案: A,E | 問題 #2 答案: A,B,C | 問題 #3 答案: B | 問題 #4 答案: A | 問題 #5 答案: A,C,D |


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我通過了 P3 考試,特別感謝 Sfyc-Ru 網站,我當時很緊張,但是在那之后每件事都非常順利,所有的問題基本上都來自你們提供的資料。