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Free PDF Quiz 2023 Newest P3: Risk Management Practice Exam Questions

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NEW QUESTION 47
KLO is a major quoted car rental company The company is considering publishing its first cyber risk management report AH rental bookings are made online Customers receive a booking reference number that they use to collect their cars from a convenient branch Customers enter their credit card details both so that KLO can take payment for their rental and also so that the customers can be charged automatically for late returns or damage to cars KLO's management believes that it has three key areas of cyber risk Cyber criminals may wish to make bookings using fictitious data in order to steal KLO's cars, they may wish to use customers details to identify addresses of people who are away from home so that they can burgle houses and they may wish to abuse customer credit card details KLO's Board is concerned that admitting to the nsk of stealing cars might encourage cnminals to exploit that vulnerability AJso. it is concerned that customers will be reluctant to rent cars if that would mean that their homes could be at risk of burglary while they are away The vulnerability of credit card details seems obvious and so the Board is not reluctant to admit to that.
Which TWO of the following are correct?

A. The independent accountant's report on KLO's cyber risk management will refer only to those vulnerabilities that have been identified by KLO's BoardB. The Board should be clear about all sensitive information that the company holds, but should also be clear about the robust controls in place to safeguard that information.C. If KLO's Board omits one of more areas of concern from the report then the independent accountant who will sign the report is unlikely to discover that omissionD. The independent accountant who will express an opinion on the risks and controls will be unwilling to sign the report unless it contains a full account of all risks and controlsE. Stakeholders will not care about the vulnerabilities faced by KLO provided the independent accountant can confirm that the company has sound systems in place

Answer: B,D

 

NEW QUESTION 48
C is an accounts clerKwho is supposed to sign each invoice as evidence that she has conducted checks against supporting documents Sometimes C signs invoices without making these checks D is a member of the internal audit team He has been told to conduct compliance tests on whether C is checking the invoices property Which of the following would grve D a false sense of assurance that C's checks have been in operation?
Select ALL that appry

A. D reviewed a sample of invoices for purchases of plant and equipment and found that C had not signed them C explained that she believed that those were authonsed by someone else although the accounts manual indicates that it was her responsibilityB. D examined a sample of invoices to make sure that they had been signed by C AH had been signed selected a sample of purchase invoices and compared each to the supporting documents that C is supposed to review Every one of D's invoices was supported by the related documentsC. D worked at a spare desk in the accounts department and quietly watched C without telling her She checked every invoice carefully while D was presentD. asked C 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

Answer: B,C,D

 

NEW QUESTION 49
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 might lose its three main customers.B. The potential borrower might seek further debt in the future.C. The potential borrower could be involved in an accounting scandalD. The potential borrower might have manipulated the figures in the loan application.E. The potential borrower might have to agree to a major wage increase for its employees.

Answer: A,E

 

NEW QUESTION 50
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