P3 試験問題を無料オンラインアクセス

Which TWO of the following are likely to be consequences of a weak control environment?

• A.Poor compliance with control procedures
• B.The Board will insist on improved controls.
• C.The Board risks being poorly informed
• D.Mid-level Managers will request improved controls
• E.The Board will be free to focus on strategy.

DFG's call centre budgets four minutes for its operators to deal with a customer's enquiry and conclude the call. Team leaders are evaluated on the basis of the average call length.
Simone is a team leader. Her team's average call length is five minutes and 30 seconds. Simone accepts full responsibility. She encourages her team members to check that the customer is satisfied before concluding the call.
On investigation, it was discovered that 2% of the customers who dealt with Simone's team had to call DFG again within seven days. Other teams had an average of 25% of customers call back within seven days because their first call had not fully resolved their problem.
Which of the following statements are true?

• A.Simone is in breach of call centre policy.
• B.It would be better to evaluate team leaders on the basis of multiple criteria.
• C.Team leaders should be responsible for setting policy on performance measurement within the call centre.
• D.The use of average call length may be leading to dysfunctional behaviour.
• E.Average call length should be replaced with the average rate of return calls as the primary performance measure for team leaders.

D's Board has been advised by the auditors that D's control environment is weak and should be improved.
Which TWO of the following measures will help to improve the control environment?

• A.The Board will put in place a fraud policy
• B.The Board will appoint an additional accountant in the Finance Department.
• C.The directors will have special rules for claiming expenses and will not have to follow the procedures in place for all staff
• D.The Board will meet annually to discuss the report from the external auditors.
• E.The sales managers will encourage the sales team to increase sales by 50% in the next six months.

Which of the following scenarios might be relevant stress tests for a potential lender to conduct? Which TWO of the following answers are correct?

• A.The potential borrower could be involved in an accounting scandal
• B.The potential borrower might have manipulated the figures in the loan application.
• C.The potential borrower might lose its three main customers.
• D.The potential borrower might seek further debt in the future.
• E.The potential borrower might have to agree to a major wage increase for its employees.

Which of the following statements are true of residual risk?

• A.Residual risk is the risk that remains after risk mitigation has taken place.
• B.Residual risk has to be accepted.
• C.Residual risk should never be accepted.
• D.Residual risk may be accepted if management feels the company can bear the risk.
• E.If residual risk is too great then the company should not expose itself to the risk situation.