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IMA CMA-Financial-Planning-Performance-and-Analytics Exam Syllabus Topics:

IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:

Question 1

To prevent cyoeratiacks. a company recently implemented penetration testing wnich one of tne following statements best descnbes this test?

A. A series of attempts to flood the company's network with traffic
B. A staged break-in of the company s server room after business hours
C. An authorized attempt to break through the company's firev.au
D. An email testing employee compliance with phishing guidelines

Question 2

in order for the IT manager in cnarge of a company's disaster recovery plan to have complete planning documentation, he should ensure that the documentation includes all of the following except

A. the phone numbers of key employees
B. the results of the latest disaster recovery test run
C. program and operating system documentation
D. vendors who win set up the hot site

Question 3

A timber company is evaluating its products to determine whether to continue to further process scrap wood into wood chips, or to just sell the scrap wood to another company. Which of the following statements best describes what the company should consider regarding the potential by-product?

A. The company should consider all of the separable costs throughout the process as it is incremental.
B. The company should consider an of the manufacturing costs for Doth products beyond the split-off point.
C. The company should consider all joint costs throughout the process before it decides if it should process further.
D. The company should consider the incremental operating income beyond the split-off point In Its decision.

Question 4

A company has two service departments Security and Human Resources and two operating departments Assembly and Finishing Cost data for these departments are shown below

To determine the full costs of conducting Business m the operating departments the company allocates service department costs to the operating departments Security costs are allocated based on the number of employees and Human Resources costs are allocated based on the number of Human Resources hours used using the step-down method, what amount of Security costs would be allocated to the Assembly department?

A. $18,773.
B. $13,333.
C. $12,727.
D. $20,000.

Question 5

Inherent risk factors involved in the revenue recognition process include each of the following except

A. Industry factors that affect pricing, terms and discounts
B. computerization of the process by which sates receipts and credit memoranda are recorded
C. legal factors that affect product warranties, returns and liabilities
D. breakdown of segregation of duties controls

Solutions: