Bài tập CMA Part 2 Section D (2D): Enterprise Risk Management

Bài tập CMA Part 2 Section D (2D): Enterprise Risk Management (Quản lý rủi ro doanh nghiệp) là phần bài tập quan trọng trong Part 2 của chứng chỉ CMA. Học phần này giúp người học xây dựng và thực hiện các quy trình quản lý rủi ro hiệu quả, nhằm bảo vệ tài sản của doanh nghiệp và phòng tránh các sai sót cũng như hành vi gian lận. Dưới đây TACA tổng hợp cho bạn đọc các bài tập của môn học này, tìm hiểu ngay nhé!

Nội dung chính của Part 2 Section D

Section D chiếm tỷ trọng 10% trong tổng bài thi của CMA Part 2. Các nội dung chính của môn học như sau:

1. Enterprise risk

1. Types of risk
2. Risk identification and assessment
3. Risk mitigation strategies
4. Managing risk

Xem thêm: CMA Part 2 Section D (2D): Enterprise Risk Management (Quản lý rủi ro doanh nghiệp)

Bài tập CMA Part 2 Section D trắc nghiệm

1. A company that adopts a value-at-risk approach

1. Calculates how much money the company loses or gains from the cash investments.
2. Ensures the probability of a loss on the investments does not exceed a specified limit.
3. Seeks to generate interest income that exceeds the losses incurred on the investments.
4. Estimates how much income varies vs. budget based on sensitivity to interest rates.

2. The treasurer of a company has an objective to minimize financial risk in the intermediate to long term. Which one of the following options would be optimal if additional cash were needed?

1. Issue commercial paper.
2. Sell and lease back the corporate office building.
3. Issue additional common stock.
4. Issue additional long-term mortgage bonds.

3. If a company wants to reduce its operational risk, which one of the following initiatives would be most effective for the company to take?

1. Factor its accounts receivable, without recourse.
2. Expand its product offerings.
3. Focus its sales efforts on its largest customers.
4. Increase its breakeven point.

4. Which one of the following statements concerning the COSO Enterprise Risk Management (ERM) framework is most accurate?

1. Enterprise risk management primarily addresses internal control issues of an entity.
2. Enterprise risk management is carried out by a dedicated department within an entity.
3. Enterprise risk management focuses on strategy and objectives within an entity.
4. Enterprise risk management focuses principally on identifying potential negative impacts on an entity.

5. A package delivery company runs the risk of losing money due to automobile accidents. To manage this risk the company is considering a zero-deductible auto accident insurance policy. What type of risk response would this be?

1. Transfer.
2. Mitigation.
3. Sharing.
4. Acceptance.

6. Which of the following is not a part of the process of risk assessment?

1. Considering the likelihood of each risk’s occurring.
2. Analyzing the potential impact of each risk event if it does occur.
3. Calculating the expected loss from each event.
4. Considering the interrelationship of the risks.

7. Which one of the following statements is true about inherent risk?

1. Inherent risk is the level of risk that remains after management has taken actions to mitigate the risk.
2. Inherent risks result in greater losses than operational risks.
3. Management can eliminate inherent risk by taking mitigating actions.
4. Inherent risk is risk that exists because of the nature of a company’s business.

8. Which of the following risk management techniques involves setting aside funds to cover possible losses?

1. Risk retention
2. Risk transfer
3. Risk avoidance
4. Risk reduction

9. Which type of risk would be most directly affected by changes in government regulations?

1. Market risk
2. Credit risk
3. Operational risk
4. Regulatory risk

10. Which of the following does not increase credit risk?

1. Borrower’s financial condition deteriorates
2. Increase in interest rates
3. A natural disaster that affects the borrower’s ability to pay
4. Borrower’s financial condition improves

Bài tập CMA Part 2 Section D tự luận

Miranda Wells joined Sycamore Corporation four months ago as a financial analyst and has been assisting Jake Richter, the controller, in evaluating capital projects. Shortly, Wells will be making her first presentation to the management committee responsible for selecting capital projects, and she has been working diligently to ensure that her analysis is correct. The management committee will be considering the following two mutually exclusive projects at this meeting. Both projects require the same initial investment and have the same project lives. Wells has used several capital budgeting methods to evaluate each project and presents the data as a table.

After completing her analysis, Wells believes Project B is superior to Project A. She intends to recommend Project B to the management committee and Richter agrees.

Questions

1. For each of the four capital budgeting methods used by Miranda Wells to evaluate the two projects at Sycamore Corporation, explain the merits and limitations of each method.
2. Explain why Miranda Wells and Jake Richter believe that Project B is superior to Project A.
3. Identify three qualitative considerations that generally should be considered in capital budget evaluations.

Xem thêm: Bài tập CMA part 2 Section D – Enterprise Risk Management có đáp án (PDF Free download)

Tham khảo khóa học CMA luyện thi Chứng chỉ Kế toán quản trị Hoa Kỳ (U.S CMA)

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