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最新的 CIMA Certification E1 免費考試真題:

1. A new Team Leader in Internal Audit has been asking team members about tasks that they do not think are part of their responsibility as they go beyond compliance with legislation. You are preparing a response to this to include an explanation of the requirements of a social audit. Which of the following would you include in your response?
Select ALL that apply.

A) Adequacy of audit trail
B) Observance of equal opportunities beyond that required by legislation
C) Use of sustainable raw materials
D) Operation of risk management process(es)
E) Existing and potential management weaknesses and ways to rectify them
F) Ethical investment decisions

2. C Company is a manufacturer of components for the electronics industry. Although enjoying healthy returns in the past, results for the last two years have shown a decline in profit. G has been brought in as the new Operations Manager. In her previous role, she was responsible for turning around a struggling organisation by using process mapping tools and she feels that this approach could also benefit her new company. Which of the following is NOT a feature of process mapping?

A) Establish what is currently happening and why
B) Identify the most suitable supplier of raw materials
C) Measure how efficiently the process is working
D) Develop new improved processes to reduce or eliminate inefficiency

3. Which of the following is NOT an element of the EOQ (Economic Order Quantity) equation?

A) Total inventory cost per year
B) The reorder quantity
C) Total purchases per year
D) Total ordering cost per order

4. AB Company is considering a recruitment campaign to provide extra senior marketing staff for a new product launch. AB produces specialist industrial cleaning products and has a well developed marketing function. Which of the following will be an effective alternative to a recruitment campaign?

A) Promotion of existing staff in the department
B) Secondment of staff from other departments
C) Job rotation within the organisation
D) Use of agency staff

5. Which of the following describes a disadvantage of succession planning?

A) Planning requires resources to manage it.
B) It develops career structures.
C) It can be cheaper than advertising.
D) It motivates employees as rewards are visible.

問題與答案：