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最新的 CIMA Strategic Level Case Study Exam E3 免費考試真題:

1. Management Accountants increasingly play a key role in strategic planning.
Which of the following statements is NOT a role for Management Accountants involved in the strategy development process?

A) Integration of financial and non-financial information.
B) Writing the Annual Report.
C) Assist the Board in determining risk appetite.
D) Consider and raise awareness of the ethical impact of proposed strategic decisions.

2. 'Big data' refers to datasets whose size is beyond the ability of typical database software tools to capture, store, manage and analyse.
Which of the following statements is NOT a valid statement regarding 'big data'?

A) 'Big data' will require the right infrastructure, incentives and safeguards to address public concerns.
B) The definition of 'big data' can vary by sector, depending on the software tools and dataset sizes common to a particular industry.
C) Sufficient analytical and managerial talent is available to exploit the opportunities associated with 'big data'.
D) As technology advances over time, the size of datasets that qualify as 'big data' will also increase.

3. BBB is a manufacturer that has been criticized in the financial press because it does not have a policy for sustainability.
Which THREE of the following elements would be crucial to BBB successfully embedding sustainability into its activities? (Choose three.)

A) BBB's Board should make a commitment to sustainability.
B) BBB should include sustainability targets in performance appraisal.
C) BBB should investigate the costs and benefits of establishing a sustainability department.
D) BBB should spend at least 0.1% of its Net Profit on sustainability projects.
E) BBB should give all its staff training in sustainability.
F) BBB should employ a new public relations consultancy.

4. AAA has a new CEO who wants to introduce rational strategy into the organisation.
Which THREE of the following are aspects of the rational strategy model?

A) AAA uses digital technology to solve traditional problems.
B) AAA analyses its environments.
C) AAA takes advantage of opportunities as they arise
D) AAA selects the best strategic option.
E) AAA uses feedback to influence its future strategy.
F) AAA makes small scale extensions of past policy.

5. P owns an internet-based business, called GWiz. based in Country G. GWiz sells gifts, cards and flowers for a variety of occasions including birthdays, weddings and many other special events. P sources her products from a variety of partner suppliers located throughout country G. Customers' orders are delivered by third party couriers across the whole country. The GWiz website is hosted and managed by an IT specialist P is a member of a local small business trade federation and has been asked to make a presentation to its members on her experience of running GWiz as a 'virtual organisation'.
Which of the following statements could P correctly make on the benefits of virtual organisations?
Select ALL that apply.

A) The costs of operating a virtual organisation are relatively low as there is no need to operate from large premises or employ its own staff.
B) The quality of the products and services offered by the partner suppliers is always guaranteed and easy to control.
C) Using partner suppliers who also supply products and services to competitors will help to increase the competitive advantage of the virtual organisation.
D) Using the internet facilitates the assembly of the components that are needed to operate a virtual organisation.
E) A virtual organisation can look much larger than it actually is through the use of a range of partner suppliers and third party couriers.

問題與答案：