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

1. Which one of the following statements best defines data governance?

A) A framework used to oversee the availability, usability and integrity of data
B) Procedures implemented by the board of directors to manage data.
C) The corporate records retention policy setting out the contents of the system data records
D) The company's framework for supervising and managing the IT function

2. COSO's Internal Control-Integrated Framework is the widely accepted internal control framework in the U S Five major Internal control components are Included in this framework Control environment consists of

A) the actions, policies, and procedures that reflect the overall attitudes of top management directors and owners about internal control
B) management's ongoing and periodic assessment of the quality of internal control performance to determine if controls are operating as intended
C) policies and procedures that management has established to meet its objectives for financial reporting
D) management s identification and analysis of risks relevant to the preparation of financial statements according to generally accepted accounting principles

3. A company incurred the following selected costs In its manufacturing operations during the month.

A) $23,000
B) $22,000
C) $20,000
D) $21,000

4. Which one of the following is not considered to be a Benefit of participative budgeting?

A) Managers are held responsible for reaching their goals and cannot shift responsibility by blaming the unrealistic goals demanded by the budget.
B) When managers set the final targets for the budget, it reduces top management's concerns about the profitability of operations
C) individuals at all organizational levels are recognized as being pan of the team resulting in greater support of the budget
D) Budget estimates are prepared by those in direct contact with various activities

5. Which one of the following activities is not a pan of the data mining process?

A) Creating valid and useful information from large data sets using statistical methods
B) Applying statistical techniques to derive information from large sets of data
C) Using artificial intelligence to identify patterns in large data sets
D) Generating recommendations based on insights derived from large databases

Solutions: