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Exam Code: CIMAPRA19-F03-1
Exam Name: F3 Financial Strategy
Vendor: CIMA

60 Questions & Answers
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NEW QUESTION: 1
It is not appropriate to refer a reader of an auditor's report to a financial statement footnote for details
concerning:
A. Subsequent events.
B. The results of confirmation of receivables.
C. Sale of a discontinued operation.
D. The pro forma effects of a business combination.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Details concerning the results of audit procedures (such as the results of
confirmation of receivables) generally do not appear in the footnotes.
Choice "A" is incorrect. Subsequent events may be discussed in an explanatory paragraph of the auditor's
report, which would also refer to the related footnote.
Choice "B" is incorrect. The pro forma effects of a business combination may be included in an explanatory
paragraph of the auditor's report, which would also refer to the related footnote.
Choice "C" is incorrect. Sale of a discontinued operation may be discussed in an explanatory paragraph of
the auditor's report, which would also refer to the related footnote.

NEW QUESTION: 2
What project management plan is most likely to direct the quantitative risk analysis process for a project in a matrix environment?
A. Risk management plan
B. Staffing management plan
C. Human resource management plan
D. Risk analysis plan
Answer: A
Explanation:
Explanation/Reference:
Explanation: The risk management plan defines how risks will be identified, analyzed, responded to, and then monitored and controlled regardless of the structure of the organization. AnswerD is incorrect. The human resources management plan does define how risks will be analyzed. Answer: B is incorrect. The staffing management plan does define how risks will be analyzed. Answer: A is incorrect. The risk analysis plan does define how risks will be analyzed.

NEW QUESTION: 3
View the Exhibit and examine the structure of ORDERS and ORDER_ITEMS tables.
ORDER_ID is the primary key in the ORDERS table. It is also the foreign key in the
ORDER_ITEMS table wherein it is created with the ON DELETE CASCADE option.
Which DELETE statement would execute successfully?

A. DELETE FROM orders WHERE (SELECT order_id FROM order_items);
B. DELETE orders WHERE order_total < 1000;
C. DELETE orders o, order_items i
WHERE o.order id = i.order id;
D. DELETE order_id FROM orders WHERE order_total < 1000;
Answer: B

NEW QUESTION: 4
Given that these files exist and are accessible:

and given the code fragment:

Which code fragment can be inserted at line n1 to enable the code to print only /company/emp?
A. Stream<Path> stream = Files.list (Paths.get ("/company/emp"));
B. Stream<Path> stream = Files.find(
Paths.get ("/company"), 1,
(p,b) -> b.isDirectory (), FileVisitOption.FOLLOW_LINKS);
C. Stream<Path> stream = Files.list (Paths.get ("/company"));
D. Stream<Path> stream = Files.walk (Paths.get ("/company"));
Answer: B


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