P3 試験問題を無料オンラインアクセス

Q is a company which generates electricity from alternative energy sources. It has just begun constructing a wind farm near a well-known beauty spot. The project has been controversial as campaigners say it will be noisy and unsightly.
The campaigners took legal action but lost the case. Some of them have started a campaign of direct action against Q and are physically blocking roads leading to the site and attempting to intimidate Q's staff.
Q has hired a security company to help it to protect its staff.
In relation to the ethics of this scenario, which of the following statements are valid?

• A.Since the protestors have already lost their court case they would no longer be ethically justified in engaging in political lobbying to try to get the government to change the law in this area.
• B.The generation of electricity from clean, renewable and sustainable sources is too important for the protestors' concerns to be considered.
• C.Q is within its rights to hire the security firm because it has duty of care to its employees.
• D.The security firm must take care not to use more force against the protestors than is absolutely necessary.
• E.Q no longer has any duty of care to the protestors since their actions are illegal because they lost their court case.

M is a multinational IT company with headquarters in Asia and with operations in all continents.
It is now trying to expand its operations in Europe. This is seen as a major challenge as the European market is very well developed with established players in fierce competition against each other.
As well as developing and producing its own products, it sources products across Asia, America and Europe as part of infrastructure deals which have to include as much of its own equipment as possible. In doing this, transfer prices can be set in YEN, USD, EURO, GBP. Transfer prices are revised every month in line with production times as most goods are made on short order times with sales cycles running at 3-4 months.
The longer sales cycle against committed transfer pricing presents problems as customers expect quotes to be valid for 90 days whereas M's suppliers reserve the right to revise pricing at the end of every month with quotes only valid for 8 days in the following month.
How should M deal with this problem?

• A.Do nothing, everyone is in the same situation.
• B.Use a centralised treasury function to set up unilateral netting so that all trades can be balanced off against each other before any money is transferred.
• C.Offer a small discount for any customers who pay in M's home currency.
• D.Incentivise sales persons to be more accurate when forecasting prices.

DFR is an online retailer that sells picture frames The software running on DFR's website enables customers to log in and make purchases by inputting an email address as a user name and a password that must contain at least eight characters, including upper and lower case letters, numbers and punctuation marks (e.g. £, $ or!) Once logged in, customers can check previous orders that they have placed.
Customers can also use DFR's website to change personal details, including credit card numbers and delivery addresses Whenever they wish to use those facilities, the software sends a text message containing a six-digit number to their mobile phones They must input that number before the system will accept changes to their personal details Which TWO of the following statements are correct?

• A.It is illogical to have different security measures in place for orders and for access to personal details.
• B.The software should never show the whole of a customer's credit card number on screen, even if the customer has logged in and input the six-digit number.
• C.Customers should be able to update the mobile phone numbers in their DFR accounts using only their email addresses and passwords for access
• D.The software treats customers' personal details as being more sensitive than their ordering histories
• E.The arrangement with the text message will have no effect on the security associated with changing personal details

XYZ is unhappy with the way it decides on the likelihood and impact of risks when it completes the TARA matrix XYZ has decided to try other ways to get more consensus over the evaluation of risks as high, medium and low impact and likelihood Which of the following methods is likely to be most successful?

• A.Searching online to see how the risks are evaluated in other companies
• B.Using the Delphi method
• C.Sending questionaires to all employees
• D.Allowing the risk manager to decide.

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 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.
• B.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.
• C.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.
• D.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.
• E.Terry examined a sample of invoices to make sure that they had been signed by Laura. All had been signed.