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

1. Which of the following risks should be given highest priority?

A) Risks which have a high impact and which may arise occasionally
B) Risks which have a low impact and a low likelihood of arising
C) Risks which have a high impact and have a low likelihood of arising
D) Risks which have a low impact but which arise frequently

2. Rio owns an architects business which employs 12 skilled architects and four administrative staff.
The Office Manager has just attended a workshop on internal controls and the way in which they can improve organisations. He intends to implement some internal controls as soon as possible.
What are the limitations of an internal control system in Rio's business?

A) If Rio does not support the internal control system then the controls may not be adhered to.
B) Internal controls will usually mean hiring more staff.
C) Internal controls are only suitable for large businesses.
D) Internal controls may slow down the speed with which the architects can respond to enquiries.
E) Employees could ignore the internal controls.

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

4. SQH manufactures mobile phones SQH's Board is currently undertaking a long-term planning exercise as part of the process of strategy development The Board is considering expanding the number of countries it currently exports products to.
Which THREE of the following could cause difficulty in forecasting accurately'?

A) Competitors will have a better understanding of potential new markets
B) Currency changes in new and existing markets
C) Long-term trends may be difficult to predict in this market
D) Rapidly changing mobile phone technology.
E) Pressures on management to achieve short-term results

5. Which THREE of the following are principles of good corporate governance according to the UK Corporate Governance Code?

A) Remuneration
B) Leadership
C) Honesty
D) Accountability
E) Reliability

問題與答案：