CIMA P3 試験概要:
| 認定ベンダー: | CIMA（公認管理会計士協会） |
|---|---|
| 試験名: | リスクマネジメント |
| 試験番号: | P3 |
| 関連資格: | Strategic Level Case Study F3 Financial Strategy E3 Strategic Management |
| 対応言語: | English |
| 合格点: | 100点（満点150点のスケールドスコアによる） |
| 認定の有効期間: | 3年間 |
| 受験料: | 約£195／$260米ドル（地域により異なる） |
| 試験形式: | 複数回答式, コンピューターベースの客観式試験, 多肢選択式, ドラッグアンドドロップ式, 数値入力式 |
| 出題数: | 60 |
| 試験時間: | 90 分 |
| 推奨トレーニング: | CIMA公式学習教材 CGMA Study Hub |
| 受験申し込み: | CIMA公式登録手続き Pearson VUEでの受験予約 |
| サンプル問題: | CIMA P3 サンプル問題 |
| 受験方法: | コンピューターベース試験であり、Pearson VUE認定試験会場またはオンライン監督付き形式で受験可能 |
| 前提条件: | オペレーショナルレベルおよびマネジメントレベルの試験に合格していること、または該当する科目免除を受けていること |
| 公式シラバスのURL: | https://www.cimaglobal.com/Studying/Our-exams-and-assessments/Strategic-level/P3-Risk-Management/ |
CIMA P3 試験シラバストピック:
| セクション | 比重 | 目標 |
|---|---|---|
| トピック 1: A. 企業リスク | 25% | - リスクの発生源と種類 - ERM（企業リスクマネジメント）の基本原則 - リスクマネジメントの戦略と対応策 - リスクの評価・分析に関するフレームワーク |
| トピック 2: B. 戦略的リスク | 30% | - リスクに関する監督とガバナンス体制 - 戦略的リスクの識別 - レピュテーションリスクおよびコンプライアンスリスク - 戦略がリスク特性に及ぼす影響 |
| トピック 3: C. 内部統制 | 25% | - 内部監査部門およびリスク管理部門の役割 - 統制システムの設計と導入 - 統制の有効性評価とモニタリング - 内部統制に関する報告 |
| トピック 4: D. サイバーリスク | 20% | - サイバーリスクに関する報告と保証業務 - サイバーセキュリティに関するフレームワークと統制策 - サイバー上の脅威と脆弱性 - サイバーリスクの管理と低減策 |
CIMA Risk Management 認定 P3 試験問題：
問題 #1
The long-term prospects for interest rates in the UK and the USA are 2% and 6% per annum respectively.
The GBP/USD spot rate is currently GBP/USD1.71.
Using interest rate parity theory, what GBP/USD spot rate would you expect to see in six months' time?
A. GBP/USD = 1.78
B. GBP/USD = 1.65
C. GBP/USD = 1.74
D. GBP/USD = 1.67
問題 #2
K Ltd is an on-line travel agency specialising in budget package holidays to a small number of popular locations. The holidays that it sells are made up of a "package" of flights, hotel accommodation and food. K Ltd's Finance Director is concerned that the company's scope of operation is too narrow and wishes to diversify.
Identify TWO actions that K Ltd should take immediately.
A. Re-image the locations it currently serves to make them more exotic and family friendly.
B. Engage market researchers to look at future trends in holiday requirements.
C. Bulk book cruise accommodation and create a special package deal for retired couples.
D. Expand the number of locations it currently serves.
E. Review the customer base looking at feedback, repeat sales and single visit statistics.
F. Set up a number of activity holidays; adventure, sports and trekking for example.
問題 #3
Laura is an accounts clerk. She is supposed to sign each invoice as evidence that she has conducted checks against supporting documents. Sometimes Laura signs invoices without making these checks.
Terry is a member of the internal audit team. Terry has been told to conduct compliance tests on whether Laura is checking the invoices properly.
Which of the following would give Terry a false sense of assurance that Laura's checks have been operating?
A. Terry worked at a spare desk in the accounts department and quietly watched Laura without telling her.
She checked every invoice carefully while Terry was present.
B. Terry asked Laura a series of open-ended questions about the operation of the purchases system. She did not mention anything about detailed checks of invoices against documents.
C. Terry examined a sample of invoices to make sure that they had been signed by Laura. All had been signed.
D. Terry selected a sample of purchase invoices and compared each to the supporting documents that Laura is supposed to review. Every one of Terry's invoices was supported by the related documents.
E. Terry reviewed a sample of invoices for purchases of plant and equipment and found that Laura had not signed them. Laura explained that she believed that those were authorised by someone else, although the accounts manual indicates that it was her responsibility.
問題 #4
L is a specialist deep sea diving company The company specialises in challenging tasks that are often rejected by other companies as being too risky Most assignments are difficult and some are very dangerous L has very experienced divers who are highly trained and are safety conscious In spite of the dangerous work, L has an excellent success rate and is highly sought after L charges very high fees for its work Despite L's precautions, the likelihood of accidents is high and the consequences are also high L has an excellent insurance which has always been very expensive but the price has just been increased by 40% Which of the following is correct?
A. L should diversify into low risk diving contract s.
B. L should stop accepting these risky contracts.
C. L should pay the very high insurance premiums demanded by its insurance company
D. L should cease trading
問題 #5
Risk management involves all parties in an organisation.
Which of the following describe the Board's responsibilities for risk management?
A. The Board is responsible for safeguarding the company's assets.
B. The Board is responsible for addressing any weaknesses in internal controls.
C. The Board is responsible for choosing the least risk products to promote.
D. The Board is responsible for considering whether weaknesses in internal controls need to be addressed.
E. The Board is responsible for maintaining a robust system of internal controls.
解説：
| 問題 #1 正解： C | 問題 #2 正解： B、E | 問題 #3 正解： A、C、D | 問題 #4 正解： A | 問題 #5 正解： A、D、E |
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