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CIMA P3: Risk Management is a professional qualification exam offered by the Chartered Institute of Management Accountants (CIMA). The exam is designed to test the candidate's ability to identify, assess and manage risks within an organization. This exam is essential for individuals aspiring to become certified management accountants, business analysts, or financial analysts.

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CIMA Risk Management Sample Questions (Q63-Q68):

NEW QUESTION # 63
A's directors do not believe that they always get value for money from their investment in capital projects.
Over the past decade the company has invested in 55 projects that have cost more than $1m. They are considering introducing a system of post completion audit to see if this will help them to understand any problems they have had with projects in the past. They hope to use the results of the post completion audits to significantly improve the results of their capital investments State whether you agree or disagree with the points raised by A's directors.

Answer:

Explanation:

NEW QUESTION # 64
Amber selects appropriate suppliers and places purchase orders.
Brian passes invoices for payment and submits payment instructions to the bank.
Chris checks incoming inventory and unpacks goods from their containers.
Dirwan posts purchase invoices and files invoices and supporting documents.
Which member of staff could most easily commit fraud?

A. Brian
B. Amber
C. Dirwan
D. Chris

Answer: A

NEW QUESTION # 65
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.

Answer:

Explanation:

NEW QUESTION # 66
B is a quoted construction company. Its Board consists of qualified and experienced engineers Which TWO of the following statements are correct?

A. The greater consistency arising from the composition of B's Board will be beneficial
B. The quality of Board decisions may decrease.
C. There is a greater risk of B's Board making strategic errors.
D. Creating a nominations committee from B's Board will resolve any issues
E. B's Board cannot be blamed for recruiting like-minded individuals

Answer: A,D

NEW QUESTION # 67
A's directors do not believe that they always get value for money from their investment in capital projects.
Over the past decade the company has invested in 55 projects that have cost more than $1m. They are considering introducing a system of post completion audit to see if this will help them to understand any problems they have had with projects in the past. They hope to use the results of the post completion audits to significantly improve the results of their capital investments State whether you agree or disagree with the points raised by A's directors.

Answer:

Explanation:

NEW QUESTION # 68
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