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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:

1. Explain the concept of data encryption and discuss how It may be used to protect the email communications between ZFls payroll administrator and the payroll service provider.
Essay
Zhiliang Foods Inc. (ZFI) is a privately-held food distributor ZFI has two production departments' the Meat Department is labor-intensive. while the Bakery Department is highly automated ZFI applies a single overhead allocation rate, using the number of pounds produced as an allocation base for the whole company The expected annual overhead costs of ZFI for 100 million pounds produced are as follows (¥ in millions).

ZFI has one payroll administrator in its Human Resources department, but most of the payroll related work is outsourced to a payroll service provider ZFI's payroll administrator is responsible for tracking the list of current employees and maintaining the most up-to-date employee information, including bank accounts for payroll direct deposits.
Each pay period, the payroll administrator emails the information for all current employees' hours worked to the payroll service provider. The service provider then processes the payroll, makes direct deposits to employees' bank accounts, mails payroll stubs to employees' homes and emails payroll reports to ZFI's payroll administrator. The payroll administrator then makes payroll journal entries to ZFI's accounting system based on the payroll reports received ZFI's accountant prepares a bank reconciliation each month to ensure ZFI s payroll payments on ZFI's bank statement match the amounts shown on the payroll reports from the service provider.
ZFl's management is evaluating the purchase of data encryption software and human resources management software next year. The human resource management software is expected to provide various human resources and payroll-related functions.
In addition, the human resource software can generate a report to indicate the monthly employee turnover rate and the average service length of employees who have resigned. The system can also generate a report to indicate the main reasons for resignations and identify current employees who are at risk of resigning. The system will recommend actions to help retain these employees, such as more training opportunities or a pay raise.

2. As part of the COSO Internal Control Framework segregation of duties and documentation are included in which of the components of the COSO model below?

A) Operating environment
B) Risk assessment
C) Information and communication
D) Control activities

3. Return on investment (ROI) is a performance measure that requires managers to respond to several factors that are under their Influence or control Decisions Intended to influence ROI are often from a short-term perspective and may conflict with the long-term objectives of the organization. This lack of goal congruence can be minimized by

A) requiring multiple-year measures of ROI and evaluating these results along with the residual incomes from the same periods.
B) allowing different minimum returns for different investments.
C) providing the manager with limitations on what can be used to influence the factors involved in computing the ROI.
D) using the two components of ROI (investment turnover and return on sales) instead of only ROI.

4. A company reported that its shareholders' equity decreased in the recent year. This could occur if

A) new common stock was sold for less than par value
B) dividends paid were greater than net income
C) new common stock was sold for greater than par value
D) dividends paid were less than net income.

5. A company's return on investment will increase it expenses decrease by $100 and

A) net profit remains unchanged
B) net profit decreases by $100
C) total assets remain unchanged
D) sales decrease by $100

Solutions: