CIMA Strategic Level Case Study Exam P3

P3 考古題資料具有很強的可靠性，針對性和高成功率

在談到 CIMA P3 最新考古題時，很難忽視的是可靠性，因為 P3 - Risk Management考試培訓資料是特別設計，以最大限度的提高你的工作效率，本站在全球範圍內執行這項考試通過率最大化。

我們公司對客戶的承諾是可以幫助客戶100%通過 P3 認證考試。我們產品的品質是經很多IT專家認證的。它最大的特點就是具有很大的針對性，只需要20個小時你就能完成培訓課程，而且能輕鬆通過你的第一次參加的 P3 認證考試。

我們最新的 CIMA P3 考試指南是經過眾多考生檢驗過的資料，可以保證有很高的成功率。如果你用過 CIMA P3 考古題以後仍然沒有通過考試，我們會全額退款。或者你也可以選擇為你免費更新 P3 考古題資料。有了這樣的保障，顧客實在沒有必要擔心了，可以用心使用。

購買後，立即下載 P3 試題 (Risk Management): 成功付款後, 我們的體統將自動通過電子郵箱將你已購買的產品發送到你的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查你的垃圾郵件。）

P3 考古題給考生提供最大的方便和免費的更新服務

選擇購買我們的 CIMA P3 認證考試題庫資料，我們將免費為你提供一年的更新，這意味著你總是得到最新的 P3 考試認證資料，只要考試目標有所變化，以及我們的學習材料有所變化，我們將在第一時間為你更新。

我們的 CIMA P3 考古題有两种版本，即PDF版和软件版。這樣可以給你最大的方便。PDF版方便你的使用，你可以下載並且將考古題列印出來以供隨時學習。軟體版類比了真實的考試，可以讓你切身感受到考試的氣氛。这样在 P3 考试时，考生就可以轻松自如地应对了。

對廣大客戶來說，P3 考古題具備著良好的口碑

我們網站在通過 CIMA P3 認證考試的考生中有著良好的口碑。這是大家都能看得到的事實。它以強大的 P3 考古題得到人們的認可，只要你選擇它作為你的考前復習工具，就會在 P3 資格考試中有非常滿意的收穫，這當然也是大家有目共睹的。

其中 CIMA CIMA 考古題資料針對不同的考生有不同的培訓方法和不同的培訓課程。有了我們提供的這些針對性的培訓，考生通過相關考試就容易得多。很多曾經參加IT專業相關認證考試的人都是通過我們的 P3 - Risk Management 考古題提供的測試練習題和答案考過的，因此 CIMA P3 考古題在IT行業中得到了很高的聲譽和良好的口碑。

CIMA P3 考試大綱主題:

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

1. A UK manufacturing company has simultaneously:
* purchased a put option to sell USD 1million at an exercise price of GBP1.00 = USD1.65
* sold a call option that grants the option holder the right to buy USD 1million at a price of GBP1.00 = USD1.61 (this option has the same maturity date as the put).
Which of the following is a valid explanation for entering into these option positions?

A) The company expects to receive USD 1million from a customer and wishes to offset the cost of the put option by the premium on the call option.
B) The company expects to pay USD 1million to a supplier and wishes to offset the premium from the call option against the cost of the put option.
C) The company expects to receive USD 1million from a customer and wishes to obtain an additional benefit if the USD strengthens beyond GBP 1.00 = USD 1.61.
D) The company expects to pay USD 1million to a supplier and wishes to obtain additional protection against the USD strengthening beyond GBP 1.00 = USD 1.65.

2. The managers of a company are agents for the shareholders tasked with increasing shareholders' wealth.
Which of the following will usually increase shareholders' wealth?

A) Investing in projects with the shortest payback period.
B) Investing in projects with positive net present value.
C) Not paying a dividend for several years in order to invest in new projects.
D) Investing in projects with the greatest level of risk.

3. YUI owns 18 factories, which are spread around the country. Each factory employs 500-700 production staff and has its own administrative and accounts departments.
It has recently been discovered that the manager in charge of YUI's Hightown factory has been overstating his personal expenses claims for the past five years. The total amount stolen in this manner has been estimated at
$10,000.
Why would it have been relatively difficult to have prevented this fraud?

A) Senior members of management can often override controls.
B) Internal controls cannot address fraud, only error.
C) It is impossible for anybody to check expenses claims submitted by a senior manager.
D) Managers are generally highly intelligent and are generally capable of designing ways to defeat control systems.

4. B is a family run security company with a number of prestigious clients who rely on it to maintain online access to their CCTV and alarm systems and respond to any detected intrusions or malfunctions.
It designs and installs security systems for a number of UHNW (Ultra High Net Worth) individuals who may have several seasonal and city residences largely unoccupied for many months of the year.
B's reputation as 100% secure is crucial to its on-going success in this very specialised marketplace.
Select THREE factors which should be given prominence in B's fraud risk management strategy.

A) B should carry out background security, health and financial checks on all employees, their immediate family members and associates on an annual basis.
B) B should inform clients that they have a stringent anti-fraud policy.
C) B Should revise and publish their fraud policy document to employees every three months, highlighting any new elements and industry developments.
D) B should ask new employees to fill in a declaration that they are honest and have no criminal convictions for dishonesty. That can be filed as evidence that the company took this precaution.
E) B should ensure that employees who design or install security systems are not involved with the operation of those systems once implemented.
F) B should have an active whistle-blower policy whereby all staff are encouraged by positive reward to report any suspicions they may have about other employees.

5. A capital investment project shows a NPV of £3,450 at a discounted rate of 8% and an NPV of £1,210 at a discounted rate of 9%.
What is the internal rate of return?

A) 9.54%
B) 10.54%
C) 11.85%
D) 10.85%

問題與答案：