100% Free CIMAPRO19-P03-1-ENG Practice Test Questions and Answers 2026

Question 1

DFR is an online retailer that sells picture frames The software running on DFR's website enables customers to log in and make purchases by inputting an email address as a user name and a password that must contain at least eight characters, including upper and lower case letters, numbers and punctuation marks (e.g. , $ or!) Once logged in, customers can check previous orders that they have placed.Customers can also use DFR's website to change personal details, including credit card numbers and delivery addresses Whenever they wish to use those facilities, the software sends a text message containing a six-digit number to their mobile phones They must input that number before the system will accept changes to their personal detailsWhich TWO of the following statements are correct?

A : It is illogical to have different security measures in place for orders and for access to personal details.

B : The software treats customers' personal details as being more sensitive than their ordering histories

C : The arrangement with the text message will have no effect on the security associated with changing personal details

D : Customers should be able to update the mobile phone numbers in their DFR accounts using only their email addresses and passwords for access

E : The software should never show the whole of a customer-s credit card number on screen, even if the customer has logged in and input the six-digit number.

Answer: A,C

Question 2

The acronym VPN stands for.

A : Verified Private Network

B : Virtual Private Network

C : Very Personal Network

D : Virtual Personal Network

Answer: B

Question 3

Company M has lost 25% of its revenue in the last three months due to bad debts. One of thereceivables written offwasfroma long standing customer and the other three werefromnew customers. The management accountant has warned the sales team that the company cannot survive any more substantial bad debts.Which of the following internal controls should be put in place to try and prevent further bad debts?

A : A credit check should be carried out on each new customer.

B : Credit limits should be set for all customers. However, if the credit limit will cost a sale then sales staff can override this limit.

C : Two sales staff must authorise new customers and sign a form stating that they have done so.

D : An aged analysis of customer balances must be reviewed every month.

E : As soon as a customer payment is overdue they should not be allowed to purchase more until their balance has been reduced.

Answer: A,D

Question 4

Which TWO of the following are reasons for a company to comply with the Committee of Sponsoring Organisations of the Treadway Commission 2017 Enterprise Risk Management Framework (COSO Framework)?

A : Complying with the COSO Framework will mean all employees of a company will comply with internal controls

B : Complying with the COSO Framework will mean that a company-s internal controls will work properly

C : Complying with the COSO Framework will mean there is a good structure to a company-s risk management system

D : Complying with the COSO Framework will mean that all staff will understand a company-s risk management system

E : Complying with the COSO Framework will improve a company-s reputation

Answer: A,C

Question 5

The management of U isreviewing internal controls throughout the company. Ithasnoted the following:-1. In the trade receivables section, journal adjustments are made by the clerks, without any reference to their supervisor. Journal adjustments may relate to sales returns, discounts allowed, or transfers between accounts.2. In the purchasing department, the purchasing manager selects and approves all suppliers, astheyarethe only person with sufficient experience to do so. They usea very limited number of suppliers becausethey can rely on these suppliers to provide goods of the quality required at a competitive price. They donot keep any documents in relation to negotiations with other potential suppliers or other quotes obtained.In relation to the above, which of the following statements are valid?

A : The fact that the purchasing manager uses a very small number of suppliers is, in itself, a sign of poor internal controls.

B : It is acceptable for clerks in the trade receivables section to make journal adjustments without authorisation provided the amounts involved are not material to U-s financial statements.

C : It is acceptable for clerks in the trade receivable section to make journal adjustments without authorisation, provided they have no access to cash receipts.

D : The fact that the purchasing manager does not keep documentation relating to negotiations with suppliers, or potential suppliers,is evidence that they are involved in fraudulent activity.

E : Clerks making journal adjustments without reference to their supervisor is evidence of inadequate separation of duties.

F : The way the role of purchasing manager is carried out in U increases the chance that the company will fall victim to fraudulent activity.

Answer: A

100% Free CIMA CIMAPRO19-P03-1-ENG Practice Test Questions and Answers 2026