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CIMA P3 Prüfungsübersicht:

Zertifizierungsanbieter:	CIMA (Chartered Institute of Management Accountants)
Prüfungsname:	Risikomanagement
Prüfungsnummer:	P3
Prüfungsdauer:	90 Minuten
Prüfungsformat:	Multiple-Choice-Prüfung (Aufgaben mit Auswahlantworten), Computergestützte Prüfung
Verfügbare Sprachen:	Englisch
Gültigkeitsdauer des Zertifikats:	Unbegrenzt nach Abschluss der Qualifikation (Bestandteil der CGMA-Qualifikationsstruktur)
Anzahl der Fragen:	60 Aufgaben im Multiple-Choice-Format
Mindestpunktzahl:	100/150 (skalierte Punktzahl, ca. 50 %)
Verwandte Zertifizierungen:	CIMA Qualifikation der strategischen Ebene F3 Finanzstrategie E3 Strategisches Management
Empfohlenes Training:	Offizielle Lernmaterialien von CIMA CGMA-Lernplattform
Prüfungsanmeldung:	Offizielle Prüfungsanmeldung bei CIMA Portal zur Prüfungsbuchung bei Pearson VUE
Beispielfragen:
Prüfungsmethode:	Computergestützte Prüfung, die in Prüfungszentren von Pearson VUE oder per Fernprüfung (sofern verfügbar) abgelegt wird
Voraussetzungen:	Abschluss der operativen Ebene von CIMA (E1, P1, F1) und der Managementebene (E2, P2, F2) oder Erfüllung gleichwertiger Fortschrittsanforderungen im Rahmen der CGMA-Qualifikation
Offizielle Syllabus-URL:	https://www.aicpa-cima.com/cimaexams

CIMA P3 Prüfungsthemen:

Alles Wissenswerte zur CIMA-Prüfung P3 – FAQ

CIMA Risk Management P3 Prüfungsfragen mit Lösungen

Frage #1

Y Company wishes to recruit an employee who will have responsibility for the receipt and handling of cash From the point of view of the internal auditor which THREE of the following would be most likely to provide useful information about the candidate"?

A. References from previous employers of the candidate.
B. The candidate's membership of a professional body
C. The candidate's personal referees
D. The candidate's academic qualifications.
E. Confirmation that the candidate does not have a criminal record

Frage #2

A patient has been prescribed a new medicine by their physician. The medicine is accompanied by a leaflet describing potential adverse effects associated with taking it. Most of these potentially adverse effects are trivial, but the leaflet states that three patients in every 10,000 who take the medicine suffer a severe reaction requiring urgent medical attention.
Which of the following statements is true?

A. The patient should ignore the risk because there is only a 0.03% risk of a severe adverse reaction.
B. Statistical probabilities mean very little in themselves when dealing with decisions that could have serious consequences, such as whether to take this medicine.
C. The patient should not be concerned because only those few patients who are susceptible to this reaction are at risk.
D. Statistically, the medicine is safe.

Frage #3

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. Instituting the use of a formalised budgetary control system at head office for all branches.
D. Restricting the autonomy of individual Branch Managers to purely routine matters and instructing them to refer everything else to Head Office.
E. Establishing an open communication policy for employees at branches to allow them to contact Head Office on any matter that concerns them.

Frage #4

Under the COSO Enterprise Risk Management Framework, who is responsible for risk management?

A. The shareholders.
B. Managers and directors only.
C. The board of directors only.
D. Every member of the entity.

Frage #5

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

Fragen und Antworten: