2022年02月15日合格確定ガイド準備P3試験知能問題集 [Q135-Q157]

2022年02月15日合格確定ガイド準備P3試験知能問題集

無料最新CIMA Strategic Level Case Study Exam P3リアル試験問題と回答2022年更新

質問 135
You are a junior accountant in a local accountancy firm with many clients in various businesses.
Your immediate manager has asked you to collect certain personal details about clients' staff from the firm's records. You suspect that his intentions are malicious.
You asked your manager to explain why he required these details and he told you it is none of your business.
What should you do? Select TWO responses.

A. You should keep a log of all the facts that the manager has requested, including the dates on which those requests were made.
B. You should seek to have a confidential discussion with the manager's superior and express your concerns.
C. You should raise the matter with the firm's external auditors.
D. You should stop being impertinent and obtain the details as instructed.
E. You should try to find out what the manager wishes to use the details for.

正解: A,B

質問 136
Smalltown had a problem with people parking cars on the town's mam shopping streets instead of in the nearby car parks The parked cars created congestion and made it difficult for delivery vehicles to unload Smalltown's local government had employed traffic wardens to enforce parking regulations by issuing parking fines to motorists who parked for more than the permitted 30 minutes.
The local government took further action to deal with this problem It banned parking on the busiest streets, it introduced parking charges in the remaining streets and it made it free to park m the town's car parks for up to two hours Fewer people now park cars on the streets because of the charges, but those who do generate significant revenues for the local government Fewer traffic wardens are required and so wage costs have reduced The local goverment auditors have decided to carry out a value for money audit of the parking system Which of the following is a measure of effectiveness?

A. Revenues from parking have increased
B. The main shopping streets are no longer congested
C. Parking enforcement costs less than before
D. The remaining traffic wardens are less stressed because they no longer receive abuse by motorists.

正解: B

質問 137
Some sensitive computer systems are particularly attractive to cyber criminals. Passwords may be used as one element of restricting access to legitimate users, but the password systems should be designed with great care.
Which of the following methods would enhance a password access system?

A. The use of a sequence of passwords, using upper and lower case with numbers, easy to remember but regularly changed for example; November 11, December12, January01.
B. The use of family members names, known only to the individual and not known by colleagues.
C. The logging and reporting of failed password attempts.
D. The use of a two level system, a primary password plus questions correctly answered from set of queries, logged at system set up time.
E. The use of drop down menus, using screen coordinates rather than transmitting keystrokes over a communication link.
F. The password should be typed quickly.

正解: C,D,E

質問 138
Kate is a management accountant. Her immediate superior plans to apply for a promotion and his strongest competitor is the sales manager. Kate's superior has ordered her to set unattainable sales targets in a sales budget in order to reduce the sales manager's promotion prospects. He told her not to tell anybody.
Kate asked the finance director for advice. He told her that he wanted her immediate superior to get the promotion and so she should set the unattainable budget as instructed.
Kate set the budget as instructed.
Which THREE fundamental ethical principles has Kate breached?

A. Integrity
B. Objectivity
C. Professional behaviour
D. Professional competence and due care
E. Confidentiality

正解: A,B,C

質問 139
Company A's gross profit percentage has fallen from 70% to 61 % Which of the following possible explanations would most concern the internal auditors?

A. During the year direct wages had been misclassified as indirect manufacturing expenses
B. The sales director decided to reduce the selling price to increase the market share
C. There had been an omission of several items from the inventory records
D. During the year the raw material price increased due to an international shortage of the material

正解: C

質問 140
V buys vegetables and fruit from three farms located in a different part of V's country and sells them to large supermarket chains.
A recent newspaper magazine had an article on these farms showing that the farms employ illegal immigrants whose status was used by the factory's owners to force them to work for low wages and in unpleasant conditions. They are forced to live in small overcrowded caravans with no running water. They are also given meals which are cold and poor quality. These farms are located in a developed country with strong labour laws.
Classify each of the following statements as true or false.

正解:

解説:

質問 141
GUJ A small but rapidly expanding company has recently opened several branches in locations far away from the Head Office. All of the branches are relatively small with no one branch accounting for more than 5% of turnover. Management has decided that the company is not yet large enough to install an Internal Audit function but is, nonetheless, concerned about maintaining adequate control and monitoring at the branches whilst allowing Branch Managers the opportunity to react to local circumstances as appropriate.
Which of the following measures would assist Head Office management in maintaining appropriate monitoring and control at the branches?

A. Dealing with all Human Resource, recruitment, and similar issues directly from Head Office.
B. Arranging visits by senior management to each branch periodically.
C. Restricting the autonomy of individual Branch Managers to purely routine matters and instructing them to refer everything else to Head Office.
D. Establishing an open communication policy for employees at branches to allow them to contact Head Office on any matter that concerns them.
E. Instituting the use of a formalised budgetary control system at head office for all branches.

正解: B,D,E

質問 142
SDF is a quoted company that has a large internal audit department.
Which of the following would impair the independence of SDF's internal audit?

A. Internal audit staff salaries are linked to a company-wide salary scheme.
B. Internal audit staff receive a bonus whenever they discover a compliance error.
C. The head of internal audit reports directly to SDF's chief accountant.
D. Junior internal audit staff are recruited directly from university. They spend two years with the company before moving into other departments within SDF.
E. It is left to the individual members of the internal audit department to report any conflicts of interest associated with a proposed investigation to which they have been assigned.

正解: B,C,D

質問 143
The safety guard on a piece of equipment was broken. The factory manager suspended an operator who refused to operate the equipment until it was repaired. The factory manager paid another operator a bonus for operating the damaged equipment until the safety guard could be repaired.
What does this incident say about the control environment within that factory?

A. Employees will perceive that management does not care about health and safety risks.
B. Employees are motivated to maintain productivity.
C. Management is not particularly concerned with managing risks.
D. Management has a proportionate and considered attitude towards risk.
E. This factory's safety record is likely to be poor.

正解: A,C,E

質問 144
The management of U is reviewing internal controls throughout the company. It has noted the following:-
1. In the trade receivables section, journal adjustments are made by the clerks, without any reference to their supervisor. Journal adjustments may relate to sales returns, discounts allowed, or transfers between accounts.
2. In the purchasing department, the purchasing manager selects and approves all suppliers, as they are the only person with sufficient experience to do so. They use a very limited number of suppliers because they can rely on these suppliers to provide goods of the quality required at a competitive price. They do not keep any documents in relation to negotiations with other potential suppliers or other quotes obtained.
In relation to the above, which of the following statements are valid?

A. The fact that the purchasing manager uses a very small number of suppliers is, in itself, a sign of poor internal controls.
B. Clerks making journal adjustments without reference to their supervisor is evidence of inadequate separation of duties.
C. It is acceptable for clerks in the trade receivables section to make journal adjustments without authorisation provided the amounts involved are not material to U's financial statements.
D. The fact that the purchasing manager does not keep documentation relating to negotiations with suppliers, or potential suppliers, is evidence that they are involved in fraudulent activity.
E. It is acceptable for clerks in the trade receivable section to make journal adjustments without authorisation, provided they have no access to cash receipts.
F. The way the role of purchasing manager is carried out in U increases the chance that the company will fall victim to fraudulent activity.

正解: B,F

質問 145
R is a company running 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 if something similar were to happen in Europe the consequences for R could be catastrophic.
Which of the following actions being considered by the Risk Committee are ethical?

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

正解: B,C,G

質問 146
Match the descriptions shown in the boxes below with the method of quantifying risk exposure it best describes.

正解:

解説:

質問 147
JHU is a retail chain that has 20 shops JHU's Internal Audit Department has just completed an investigation into the operation of controls over credit card payments by shop customers In 12 cases, the shops were complying with JHU's standard procedures The other 8 shops had serious deficiencies that differed between shops.
The Internal Audit Department has drafted a detailed report on the outcome of the audit visit carried out at each shop, but has not yet submitted them to senior management.
Which TWO of the following statements are correct?

A. Draft reports should be discussed with their respective shop managers, who should have the opportunity to comment before the reports are submitted to senior management
B. It would be a mistake to submit the reports relating to the 12 shops that were in full compliance to senior management
C. The reports relating to the deficient shops should set a deadline for their systems to be rectified and a follow-up audit visit carried out
D. All 20 reports should be placed on JHU's intranet so that every shop manager can learn from good and bad practices noted at each shop
E. The Internal Audit Department should consider editing the concerns arising from the investigation in order to avoid demotivating the shop managers

正解: A,B

質問 148
VBN uses a balanced scorecard to monitor the performance of its divisions.
Classify each of the following decisions taken by a division's management team as either commercially sound or dysfunctional.

正解:

解説:

質問 149
As part of risk assessment exercise for a low-cost airline you are requested to match the risks listed below with the most approriate method of minimising or dealing with each risk.

正解:

解説:

質問 150
HJK is a retailer, with more than 40 shops around the country. The directors suspect that a serious fraud has occurred at one of the branches and a team of internal auditors has been sent to investigate.
An analytical review investigation shows that sales revenue is in line with budget, but overtime payments to shop staff exceed budget by 20%.
How should the internal audit team proceed?

A. Conduct additional detailed testing of all figures.
B. Conduct additional detailed testing on overtime payments.
C. Increase the evaluation of control risk.
D. Increase the evaluation of inherent risk.

正解: B

質問 151
H sells machinery and also associated services, such as advice and repairs. H's industry is going through considerable transformation.
Classify each of the examples of information available to H's management as strategic, operational or of having little value.

正解:

解説:

質問 152
ABC is an online retail chain which operates on a 24/7 basis It has been updating its Cyber Security processes and has implemented a centralised monitoring process to track activity through its web access portal Which of the following activities will increase the awareness of its cyber security risk most effectively?

A. ABC should monitor and record every device type used for access
B. ABC should monitor and record every keystroke of every user.
C. ABC should monitor and record all failed access attempts.
D. ABC should monitor and record every out of hours access

正解: C

質問 153
The senior manager in the accounts department is going on annual leave for three weeks and Jo, a supervisor is being put in charge of the department for that time Which TWO of the following statements are correct?

A. Authorisation of expenses should wait until the senior manager returns.
B. The annual staff appraisals should be postponed until the senior manager returns
C. Authorisation of exceptional overtime due to the year end which takes place while the senior manager is on leave should be postponed until the senior manager returns
D. Jo should not have all of the same authority as the senior manager
E. Job interviews for an office junior should be cancelled until the senior manager returns.

正解: B,C

質問 154
A consultancy firm has many overseas clients The firm's staff are responsible for booking travel and accommodation through an independent travel agent who invoices the firm. There are strict rules governing bookings Staff at all levels must book economy class airfares unless the scheduled flight time is greater than eight hours, in which case they can book a business class seat Hotel accommodation should cost less than $300 per night One of the firm's directors is visiting the consultancy team responsible for a large overseas project The director flew business class, even though the flight took only five hours The director is booked into an executive suite at an expensive hotel at a cost of $900 per night Which TWO of the following statements concerning the director's behavior are correct?

A. Staff may be encouraged to book more expensive flights and accommodation in the future
B. The travel agent's invoice should be queried by the consultancy's administrative staff.
C. Only the staff engaged on this project will be aware of the director's behavior
D. In future, all staff should be permitted to fly business class and use more luxunous hotels
E. Directors are not required to adhere to company policies in the same manner as more junior staff

正解: B

質問 155
SDF has a variable rate loan of $100 million on which it is paying interest of LIBOR + 2%.
SDF entered into a swap with CV bank to convert this to a fixed rate 7% loan. CV bank charges an annual commission of 0.3% for making this arrangement.
Calculate the net payment from SDF to CV bank at the end of the first year if LIBOR was 3% throughout the year.
Give your answer in $ million, to one decimal place.

正解:

解説:
$2.3 million

質問 156
Internal controls are designed to provide reasonable assurance of which of the following?

A. Management's plans have not been circumvented by collusion
B. Management procedures and processes are properly evaluated
C. Material errors will be prevented or detected in a reasonable time period by employees in the course of carrying out their job
D. The internal auditing department's oversight of management's performance is achieved economically and efficiently

正解: C

質問 157
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