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IMA CMA Part 1: Financial Planning - Performance and Analytics Exam Sample Questions (Q16-Q21):
NEW QUESTION # 16
All of the following are limitations of teaming curve analysis except that
- A. the estimated learning rate might be unreliable because other factors could have caused the change
- B. the learning rate tends to be affected by seasonality in sales
- C. the learning rate is assumed to be constant
- D. it is appropriate only for labor-intensive repetitive tasks
NEW QUESTION # 17
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. systems risk
- B. control risk
- C. inherent risk
- D. account level risk
NEW QUESTION # 18
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. An email testing employee compliance with phishing guidelines
- C. A staged break-in of the company s server room after business hours
- D. An authorized attempt to break through the company's firev.au
NEW QUESTION # 19
A new restaurant chain has installed a new restaurant management system. However many employees have complained that the restaurant management system is not user-friendly and has caused many customer service issues. Which one of the following may help to improve system performance?
- A. Business process analysis
- B. Exploratory data analysis
- C. CVP analysts
- D. Sensitivity analysis
NEW QUESTION # 20
Collins Corporation manufactures its products in a highly automated, just-in-time environment and uses a standard cost system. The variance that would cause the least concern would be a
- A. 30% unfavorable direct labor efficiency variance caused by idle time while waiting for goods to be received from a previous manufacturing department
- B. 12% unfavorable variable overhead spending variance caused by keeping equipment running during times when there is no production activity
- C. 9% unfavorable material price variance caused by changing to a supplier that would support the company's just-in-time needs.
- D. 6% unfavorable fixed overhead volume variance caused by work stoppages because of missing parts
NEW QUESTION # 21
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