考試前只需20-30小時的學習時間

在此之前，您可能需要數月甚至一年的時間來準備專業考試，但使用P3考試指南，您只需要在考試前花費20-30小時進行複習即可。並且使用我們的學習材料，您將不再需要任何其他復習材料，因為我們的學習材料已包含所有重要的測試點。與此同時，P3學習材料將為您提供全新的學習方法 - 讓您練習過程中的掌握知識。有許多人因閱讀書籍而感到頭疼，因為裡面有很多難以理解的知識。與此同時，教科書中那些無聊的描述常常讓人感到困倦。但是使用P3測試題庫：Risk Management，你將不再有這些煩惱。

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P3學習資料的內容全部由行業專家根據多年來的考試大綱和行業發展趨勢編制而成。它與市場上問題庫的內容不重疊，避免了反复練習引起的疲勞。 P3考試指南不是一個拼湊的測試題，而是有自己的系統和層次結構，可以使用戶有效地提高效率。我們的學習材料包含由考試專家根據不同科目的特點和範圍編寫的試題。模擬真實的Risk Management測試環境。測試結束後，系統還會給出總分和正確率。

無論您是新人還是具有更多經驗老手，P3學習材料都將是你們的最佳選擇，因為這是我們的專業人士根據多年來的考試大綱和行業趨勢的變化進行編輯的。 P3測試題庫：Risk Management不僅可以幫助您提高學習效率，還可以幫助您將復習時間從長達幾個月縮短到一個月甚至兩三週，這樣您就可以使用最少的時間和精力獲得最大提升。

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購買前免費試用

P3學習資料為消費者提供免費試用服務。如果您對我們的學習資料感興趣，您只需要進入我們的官方網站，您就可以免費下載並體驗我們的試用問題庫。通過試用，您將在P3考試指南中獲得不同的學習經歷，您會發現我們所說的不是謊言，您將立即愛上我們的產品。作為您成功的關鍵，我們的學習材料可以為您帶來的好處不是靠金錢衡量的。 P3測試題庫：Risk Management不僅可以幫助您通過考試，還可以幫助您掌握一套新的學習方法，並教您如何高效學習，我們的學習材料將引領您走向成功。

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

1. B is a company with a strong risk appetite. Which of the following are benefits of using the certainty equivalent method of capital investment appraisal in B's case?

A) It avoids the need for the investor to estimate an appropriate discount rate which reflects the risk of the project cash flows.
B) A high level of subjective judgment is required from the decision maker.
C) The method produces the most appropriate results in cases where project cash flows do not increase in risk over time.
D) By building a risk adjustment into the discount rate, it takes greater account of risk in later time periods.
E) More risky projects are more likely to be accepted using this method of appraisal.

2. YUI owns 18 factories, which are spread around the country. Each factory employs 500-700 production staff and has its own administrative and accounts departments.
It has recently been discovered that the manager in charge of YUI's Hightown factory has been overstating his personal expenses claims for the past five years. The total amount stolen in this manner has been estimated at
$10,000.
Why would it have been relatively difficult to have prevented this fraud?

A) It is impossible for anybody to check expenses claims submitted by a senior manager.
B) Senior members of management can often override controls.
C) Internal controls cannot address fraud, only error.
D) Managers are generally highly intelligent and are generally capable of designing ways to defeat control systems.

3. D plc is a public relations company. Shares in D plc have recently been listed on the UK stock exchange.
D plc has an internal audit department that reports to the Chief Executive Officer (CEO). The CEO is considering outsourcing internal audit to an audit firm, which would not be the firm that conducts D plc's external audit.
Identify THREE advantages to D plc of outsourcing internal audit in this way.

A) Specialist skills may be more readily available.
B) Risk of staff turnover is passed to the outsource company.
C) Decisions relating to internal audit can be based solely on cost.
D) Doing so may improve independence.
E) Internal audit will have a better understanding of D plc's objectives and culture.

4. B is a family run security company with a number of prestigious clients who rely on it to maintain online access to their CCTV and alarm systems and respond to any detected intrusions or malfunctions.
It designs and installs security systems for a number of UHNW (Ultra High Net Worth) individuals who may have several seasonal and city residences largely unoccupied for many months of the year.
B's reputation as 100% secure is crucial to its on-going success in this very specialised marketplace.
Select THREE factors which should be given prominence in B's fraud risk management strategy.

A) B should ensure that employees who design or install security systems are not involved with the operation of those systems once implemented.
B) B should carry out background security, health and financial checks on all employees, their immediate family members and associates on an annual basis.
C) B should have an active whistle-blower policy whereby all staff are encouraged by positive reward to report any suspicions they may have about other employees.
D) B Should revise and publish their fraud policy document to employees every three months, highlighting any new elements and industry developments.
E) B should inform clients that they have a stringent anti-fraud policy.
F) B should ask new employees to fill in a declaration that they are honest and have no criminal convictions for dishonesty. That can be filed as evidence that the company took this precaution.

5. TDC is a company which runs gas-fired power stations in western Europe. The Risk Committee has just received a report that a power station built to the same design and specification in a developing country has recently collapsed. The causes of the collapse are unclear but the consequences for TDC would be catastrophic if something similar were to happen in Europe Which of the following actions being considered by the Risk Committee are ethical?
Select ALL that apply

A) Commission a reputable firm of structural engineers to carry out a review of all power stations owned by TDC
B) Draw up contingency plans in case some of TDC's power stations need to be shut down
C) Issue a press release confirming that all TDC's power stations are "entirely safe'.
D) Attempt to increase the level of insurance cover against this type of eventuality
E) Send experts employed by TDC to the site of the collapse so that they can gather information first hand on what happened
F) Decide that the information available to date is too uncertain to take any action for now

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