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

1. J plc is a wholesale building supply business. It has a large warehouse where some of its materials are stored.
Last month three accidents occurred where employees were slightly injured whilst moving items from the 5th shelf. The 5th shelf is located 15 metres up from the ground.
This is a health and safety risk and could also be a reputation risk in the longer term.
Which of the following risk mitigations should the company employ?

A) Transfer by insuring against this risk.
B) Reduce by storing some items on the first three shelves and storing other items outside.
C) Avoid by sending the employees on a training course on Health and Safety.
D) Accept by just accepting this is a risk the company has to take and some employees may get injured.

2. Which TWO of the following are likely to be consequences of a weak control environment?

A) The Board will be free to focus on strategy.
B) Poor compliance with control procedures
C) The Board will insist on improved controls.
D) The Board risks being poorly informed
E) Mid-level Managers will request improved controls

3. JKL makes large export sales to customers in country X, whose currency fluctuates significantly against JKL's home currency JKL also makes large purchases from suppliers in countrrOC All of these transactions are in country X's currency JKL's treasurer does not actively hedge currency risks because there is a natural hedge in place due to the company making both sales and purchases in the same currency JKL's board has instructed the treasurer to put active hedging measures in place because the risk report would otherwise have to disclose the fact that JKL has a currency risk which is not actively hedged Which of the following statements are correct? Select ALL that apply.

A) Risk reporting drives the whole risk management process
B) The board does not want to be blamed for ignoring a risk.
C) The board may be concerned it will be criticised if it does not hedge
D) Risk reports can change behaviour
E) Risk reporting is a bad thing

4. DBB is a mining company. The company's business requires manners to work underground in hazardous conditions DBB takes every possible precaution to protect the safety and wellbeing of its miners, but that does not prevent the occurrence of four or five serious injuries every year. That number is small in relation to the many thousands of owners employed by DBB.
DBB's Board is preparing a risk map Most directors believe that injuries to miners should be classified as high Likelihood and high impact, which Is a category of risk that should be avoided according to the TARA framework One of the directors has suggested that the risk should be classified as low likelihood and high impact because that would move the risk into the quadrant associated with transference or sharing and so could be draft with by, say, insurance Which TWO of the following are correct?

A) Risk maps enable companies to identify the correct migration for any given risk
B) The fact that there are very few accidents supports the argument that the likelihood
C) Discussing likelihood and impact will help DBB's Board to mitigate the risk of industrial inquiry
D) it is unlikely that DBB will be able to transfer the risk of these injuries by insurance.
E) The director's recommendation that the risk should be reclassified will make the risk map more useful

5. CDE an online ticket sales agent, has unwittingly become an accomplice in cyber crime and is suffering attacks on its own business as a result CDE's website was poorly designed and cyber-attackers have managed to inject the site with malware, so that it collects all of CDE's customer log-in information and enables the cyber-attackers to retrieve it.
The cyber-attackers subsequently use this information to set up Botnet agents in the customers' devices which are then used in a Distributed Denial of Service (DDoS) attack whenever very popular tickets are being placed on sale such as international football matches.
The cyber-attackers secure access to a single portal on the site and buy multiple tickets for subsequent sale on the black market while the DDoS causes all other portals to be overloaded preventing real fans acquiring the tickets at face value.
Which TWO of the following apply in this scenario?

A) CDE will remain just as profitable selling to the black market as to real fans
B) CDE customers will turn to other ticket sources for their tickets
C) CDE is likely to face significant fines for the breach.
D) CDE is likely to lose the ticket franchise for international football events
E) CDE will need to implement a new firewall to prevent this type of attack.

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