CIMA E3 Strategic Management 認定 E3 試験問題:

1. H is a small 18-hole golf club owned by sisters F and R It offers a bar. a small shop that sells basic equipment and a professional golfer providing golf lessons to members for an additional fee.
Membership numbers have fallen, putting significant pressure on cash flow Last year the sisters had to each invest $20,000 to prevent the golf club from going out of business. The key priority for them in the short term is to increase H's membership numbers.
Which TWO of the following strategies would be feasible for H?

A) A national radio campaign to raise awareness of the club and the facilities on offer
B) An offer to new customers of a one month free trial period.
C) A 'refer a friend' scheme, offering a free golf lesson to every new member and the friend who referred them.
D) Acquisition of a small profitable golf club overseas.
E) Investment in a refurbished bar area and the development of a new outdoor driving range facility.

2. Which THREE of the following statements apply to Lynch's performance pyramid? (Choose three.)

A) The lowest level of the pyramid contains the day-to-day operational measures.
B) The right-hand side of the pyramid contains measures which are predominantly non-financial.
C) The business unit level includes measures which relate to internal systems needed to meet customers' needs.
D) The left-hand side of the pyramid contains measures which have an external focus.
E) The performance pyramid is designed to ensure that all activities support the organization's vision.
F) The business operating systems level includes the market-related Critical Success Factors.

3. DDD has just issued a profit forecast in connection with a proposed take-over of a business. The take-over is strongly opposed by the target company. DDD's Management Accountant played a large part in helping DDD's Finance Director prepare the profit forecast. However, the Management Accountant believes that the profit forecast is overly optimistic and is based on some false assumptions. As a result the Management Accountant thinks the profit forecast is misleading. Select THREE of the actions below which are consistent with CIMA's Code of Ethics.

A) The Management Accountant should resign from his job.
B) The Management Accountant should follow established internal procedures.
C) The Management Accountant should maintain a discreet silence.
D) The Management Accountant should publicly accuse the Finance Director of issuing a misleading profit forecast.
E) The Management Accountant should obtain advice from his professional body/bodies.
F) The Management Accountant should anonymously inform the media of his concerns.

4. JKL is a bank with a large number of personal customers.
A member of staff has reported their loss of a portable electronic storage device to his line manager.
The portable electronic storage device contains customer account details, including secure information such as personal login details to access personal accounts. JKL has a clear policy that forbids staff from downloading customer data on to portable electronic storage devices.
It would be difficult for a member of the public to access the information on the device.
Which of the following would you advise JKL to do?

A) Let the staff member explain why they downloaded data before deciding on their dismissal.
B) Retain the staff member and monitor them secretly to establish whether they are engaged in a fraud.
C) Wait for customers to query unusual transactions and refund any money they have lost.
D) Notify all customers of the loss and advise them to monitor their accounts for unusual transactions.

5. CIMA has conducted research into the implications of sustainability for business. CIMA's report contained a number of key conclusions. Which of the following statements was NOT a conclusion in CIMA's report?

A) Reporting on sustainability needs to provide hard evidence of the positive impact on society.
B) The ethical tone within a business must come from the bottom.
C) Strong ethical principles can add great value to a brand.
D) Management Accountants have a responsibility to promote an ethics-based culture.

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