Chapter
CIMA Exams
Chapter 1 ................................................................
P3 Nov 2012 Q1a (Risk and control)
Risk................................................................
P3 Sept 2012 Q1a (Risk and control)
1.
Risk ................................................................
2.
Types of risk................................ P3 Sept 2012 Q4b,c (International Risks)
3.
Strategic Business risks ................................
P3 May 2012 Q1a (Risk with governance)
4.
Operational business risks ................................
5.
Financial risk ................................ P3 Nov 2010 Q 1a (Investment proposal and
6.
International risk ................................
7.
High Reliability Organizations (HROs)................................
8.
Attitudes to risk ................................
9.
Human decision making and risk ................................
Chapter 2 ................................................................
P3 March 2012 Q3 (Disaster management)
Risk Management ................................................................
P3 Nov 2012 Q3 (Reducing Risks)
1.
Risk Management ................................
2.
Risk Management Process ................................
P3 Sep 2011 Q1a (Risk management cycle)
3.
Enterprise risk management COSO1 ................................
P3 May 2011 Q1b (Analysing risks, risk and
4.
Problems of risk management ................................
risk)
control)
bonus
Chapter 4 ................................................................
P3 Sept 2012 Q3 (Control environment and
Internal Control ................................................................
controls)
1.
Internal Control................................
2.
5 components of internal control
P3 March 2012 Q1b (Control environment)
systems (COSO) ................................................................
P3 Sep 2011 Q1b,c (controls)
3.
Governance and controls ................................
4.
Control objectives................................
P3 May 2011 Q4 (Fraud/controls)
5.
Control activities or procedures ................................
6.
Control precision ................................
7.
Internal control and Fraud ................................
8.
Internal controls and business
improvement ................................................................
9.
Limitations of internal control................................
internal
Chapter 5 ................................................................
P3 Sept 2012 Q2 (ROCE/quality control)
Management Control Systems ................................
P3 May 2012 Q3b,c (TQM)
1.
Management control systems ................................
2.
Tools of management control................................
P3 March 2012 Q2 (Balanced scorecard/dysfunctional
3.
Management accounting control
behaviour)
systems ................................................................
4.
Controlling Ethics................................
P3 Nov 2011 Q1a (Ethics/Governance)
5.
Control theory ................................
Chapter 6 ................................................................
P3 Nov 2011 Q2 (Managing risk using IT)
Risk and control in information systems ................................
P3 Nov 2010 Q2a (Operational risks/IT risk)
1.
Information................................................................
2.
Levels of management, information
P3 Sept 2010 Q2 (Information systems/IT controls)
and control ................................................................
P3 May 2010 Q1b (MIS)
3.
Information systems and control ................................
4.
IS strategy ................................................................
Chapter 7 ................................................................
P3 Nov 2012 Q1b (Expert system, Systems development
The IT department and control of systems
controls)
development ................................................................
1.
Managing the IS department ................................
P3 March 2011 Q3 (Systems implementation and review)
2.
Centralisation vs decentralisation................................
3.
Outsourcing................................................................
4.
Accounting for the IS Department................................
5.
Steering committee ................................
6.
Systems development ................................
Chapter 8 ................................................................
P3 Nov 2012 Q1b (IT Risk and control)
Control and security of IT ................................
P3 May 2012 Q1c(i)
1.
Key risks ................................................................
2.
IT controls ................................................................
P3 March 2012 Q1a (Website risks and control)
hedge)
Chapter 12 ................................................................
P3 Sept 2012 Q3 (Hedging)
Currency hedging techniques ................................
P3 May 2012 Q3a (Forward)
1.
Hedging ................................................................
2.
Forwards ................................................................
P3 March 2012 Q1c (Hedging)
3.
Currency futures................................
P3 Nov 2010 Q4 (Currency risk/forward
4.
Currency options................................
rates)