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CIMA Updated P3 Exam Questions and Answers by veronica

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CIMA P3 Exam Overview :

Exam Name: Risk Management
Exam Code: P3 Dumps
Vendor: CIMA Certification: CIMA Strategic
Questions: 339 Q&A's Shared By: veronica
Question 8

You have just been employed as a management accountant in a small business with an annual turnover of $0.5 million.

You have a wide range of duties because the business is small.

Which of the following is an ethical risk?

Options:

A.

Being asked to buy very small gifts for key clients.

B.

Being asked to work weekends, playing golf with clients.

C.

Being asked to work weekends, taking clients to night clubs making sure they have as much alcoholic drink as they want so that they will sign contracts.

D.

Being asked to work weekends working out tenders for new contracts.

Discussion
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Isla-Rose Jan 22, 2026
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Question 9

D has decided to invest in a new factory at a cost of $6,000,000. The discount rate of the project is 22% and the PV of tax shield is $80,000.

What is the IRR?

Give your answer to two decimal places.

Options:

Discussion
Question 10

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?

Options:

A.

11.85%

B.

10.85%

C.

10.54%

D.

9.54%

Discussion
Question 11

A junior sales clerk at BCD, a wholesale jewellers, received an email which appeared to be from a well known parcel delivery company informing her that a delivery had been attempted outside office hours and had consequently failed She was asked to click on a link and complete some seemingly innocent but logical questions to effect the delivery on the next day She thought no more about it but was very surprised the next month to be awarded salesperson of the month as her sales had doubled

Unfortunately, on investigation it was found that this was as a result of several fraudulent orders for high-value items that had seemingly been placed by an existing customer but delivered to a new address, which turned out to be a temporary box number The existing customer's credit card had been fraudulently charged for these orders

Which of the following types of cyber-attack had the sales clerk been a victim of?

Options:

A.

Botnets

B.

Malvertising

C.

Trojan

D.

Ransomware

Discussion
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