Accountant CIMA-SCS Actual Free Exam Questions & Community Discussion
- Can't be tailored
- Fixed amounts only at set dates (March, June, Sep, Dec)
- Fixed amounts only at set dates (March, June, Sep, Dec)
Correct Answer: C
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- Training on cyber security upon starting at company and refreshed annually
- Policies for staff set up
- Hardware controls such as biometrics
- Software controls such as passwords, 2FA, tokens
- Should not use personal devices
- Policies for staff set up
- Hardware controls such as biometrics
- Software controls such as passwords, 2FA, tokens
- Should not use personal devices
Correct Answer: D
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- Pay fixed sum per share to each LHD shareholder
- Would require Daistruk to raise finance unless under R$32m they currently hold
- Could impact gearing
- Easy to understand, most transparent and obvious
- Would require Daistruk to raise finance unless under R$32m they currently hold
- Could impact gearing
- Easy to understand, most transparent and obvious
Correct Answer: D
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- Self-interest
- Self-review
- Advocacy
- Familiarity
- Intimidation
- Adverse interest
- Self-review
- Advocacy
- Familiarity
- Intimidation
- Adverse interest
Correct Answer: D
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- More expensive than forward contract, MMH or futures
- High up front premiums to cover market risk
- Premium must be paid even if you lapse
- High up front premiums to cover market risk
- Premium must be paid even if you lapse
Correct Answer: D
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- Hedging technique used to net off large transactions intra-group
- It reduces the number of physical transactions
- It reduces the number of physical transactions
Correct Answer: A
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- Prioritises risks and focuses investment on the most important
- Keeps the board informed of risks
- Ensures a variety of risk-mitigating controls are in place
- Allocates responsibility for control actions and sets deadlines
- Provides evidence of proactive risk management to internal and external parties.
- Keeps the board informed of risks
- Ensures a variety of risk-mitigating controls are in place
- Allocates responsibility for control actions and sets deadlines
- Provides evidence of proactive risk management to internal and external parties.
Correct Answer: A
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- Changes in rates affect the assets and liabilities on Daistruk's accounts
- All assets and liabilities will be translated from their functional currency into R$ at the year-end ex. rate
- All assets and liabilities will be translated from their functional currency into R$ at the year-end ex. rate
Correct Answer: C
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- To be timely and reliable
- Provide goods and services to customers without disruption
- Daistruk IT needs to be available 365, 24/7 to track inventory and manage delivery
- Provide goods and services to customers without disruption
- Daistruk IT needs to be available 365, 24/7 to track inventory and manage delivery
Correct Answer: B
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