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

1. Which one of me following statements is correct concerning the Sarbanes-Oxley Act of 2002?

A) A company's Chief Accounting Officer cannot have been employed by the company's audit firm for the five years preceding the audit
B) The five-member Public Company Accounting Oversight Board will be overseen by the AICPA and the FASB working together
C) The company's audit firm must be rotated every five years and the lead auditor must be rotated every year
D) Corporate executives must personally certify the financial statements and company disclosures under the possibility of imprisonment

2. Two examples or measures that could appear in the Learning and Growth section of a balanced scorecard are

A) number of employee suggestions and finished products per day per employee
B) employee promotion rate and number of environmental incidents
C) employee training hours and product defect rates
D) employee turnover rate and employee training hours

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

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

4. A company carried out the following activities for the current period.

According to U.S GAAP, what amount of cash was provided by financing activities?

A) ($45.000)
B) ($40, 000).
C) ($25,000).
D) ($55.000).

5. 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) program and operating system documentation
C) vendors who win set up the hot site
D) the results of the latest disaster recovery test run

Solutions: