最新のCMA-Financial-Planning-Performance-and-Analytics問題集で試験を準備する

IMA CMA-Financial-Planning-Performance-and-Analytics 試験概要:

IMA CMA-Financial-Planning-Performance-and-Analytics 試験シラバストピック:

IMA CMA Part 1: Financial Planning - Performance and Analytics 認定 CMA-Financial-Planning-Performance-and-Analytics 試験問題：

1. Two examples or measures that could appear in the Learning and Growth section of a balanced scorecard are

A) employee training hours and product defect rates
B) number of employee suggestions and finished products per day per employee
C) employee turnover rate and employee training hours
D) employee promotion rate and number of environmental incidents

2. Which one of the following statements describes now Section 302 of the Sarbanes-Oxley Act impacts a company's Internal control environment?

A) The auditor is more independent because non-audit services are prohibited
B) Executives are more supportive since they certify their responsibility for the system
C) The board s financial expertise improves because a financial expert is appointed
D) Greater external scrutiny results because a new auditor must be appointed annually

3. Return on investment (ROI) is a performance measure that requires managers to respond to several factors that are under their Influence or control Decisions Intended to influence ROI are often from a short-term perspective and may conflict with the long-term objectives of the organization. This lack of goal congruence can be minimized by

A) providing the manager with limitations on what can be used to influence the factors involved in computing the ROI.
B) allowing different minimum returns for different investments.
C) using the two components of ROI (investment turnover and return on sales) instead of only ROI.
D) requiring multiple-year measures of ROI and evaluating these results along with the residual incomes from the same periods.

4. In developing a risk-based approach to internal control, a company is considering the risks posed to various accounts due to the complex calculations involved as well as industry factors that make measurement difficult.
These risk factors are part of

A) account level risk
B) systems risk
C) control risk
D) inherent risk

5. As part of the COSO Internal Control Framework segregation of duties and documentation are included in which of the components of the COSO model below?

A) Information and communication
B) Control activities
C) Risk assessment
D) Operating environment

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