CIMA F3 Exam Prep
F3 Financial Strategy (Page 11 )

• Rights issue: Raises new equity from existing shareholders. It does not increase debt or gearing, so it is least likely to breach the covenant.
• Retained earnings: Also equity finance, but the amount available may be insufficient for the required $800 million.
• Private placement of a bond: Creates additional debt and would worsen gearing, increasing the risk of breaching the covenant.
• Bank overdraft: Also debt finance, usually short-term and potentially expensive; it would still increase financial risk and gearing.

Step 1: Calculate the rights issue price

Step 2: Calculate the number of new shares

Step 3: Calculate the value after the issue and project

• Rights issue proceeds: $21.6m
• Project NPV: $5m

Step 4: Calculate the theoretical ex-rights price

• A. IDS attack signatures: An IDS primarily detects suspicious network activity; it is not the best control for scanning uploaded documents for malware.
• C. Load balancer: Distributes traffic among servers and improves availability, but does not inspect files for malware.
• D. WAF: Protects web applications against attacks such as SQL injection and command injection. It may help secure the upload function, but malware scanning is the key requirement here.

• Row counts
• Minimum and maximum values for columns
• Distinct-value information
• Other characteristics used for optimization

• The Intune device limit restriction does not apply in the normal way; DEM enrollment supports up to 1,000 devices.
• However, the Microsoft Entra maximum number of devices per user setting can still impose a limit when the enrollment creates an Entra device object.
• Therefore, a DEM account is not automatically unlimited. The effective limit depends on the Entra device setting and the enrollment/join type.

• Accept: Acknowledge the risk and take no additional action.
• Transfer: Shift the risk or its financial impact to another party, such as through insurance or outsourcing.
• Mitigate: Reduce the likelihood or impact of the risk, such as by implementing security controls.
• Avoid: Eliminate the activity or exposure that creates the risk.

• B — Both inner and outer classes can be declared as with sharing.

• C — Inner classes do not inherit sharing settings from the container class.

apex 
public with sharing class OuterClass { 
    public with sharing class InnerClass { 
        // Explicitly uses sharing rules 
    } 
}

• Vulnerability scanner: Identifies technical weaknesses in systems, applications, or devices.
• Penetration test: Simulates attacks to determine whether vulnerabilities can be exploited.
• SCAP (Security Content Automation Protocol): Uses standardized formats and protocols for automated vulnerability, configuration, and compliance checks.
• Illumination tool: Maps and analyzes broader supply-chain exposure and third-party risk.

• Attack simulator — Used to run phishing and other attack simulations for user awareness training.
• Hunting — Used to proactively query security data and investigate potential threats.
• Incidents — Used to investigate and manage related alerts and active security events.

• Response and resolution time frames
• Availability or uptime requirements
• Performance targets
• Support obligations
• Penalties for failing to meet requirements

• SOW (Statement of Work): Defines the project’s scope, tasks, and deliverables.
• MOA (Memorandum of Agreement): Describes cooperation and responsibilities between parties.
• MOU (Memorandum of Understanding): Records a general mutual understanding, usually without detailed enforceable service targets.

• STIX: A standardized format for exchanging cyber-threat intelligence.
• OVAL: A language and framework for describing and assessing system vulnerabilities and configuration issues.
• Threat intelligence feed: Provides current indicators or threat information, but is not specifically a reference for common application exploitation techniques.
• CVE: A catalog of publicly disclosed vulnerabilities, identified by unique CVE numbers.

• Menerjemahkan soal ke bahasa Indonesia.
• Menyebutkan jawaban yang benar.
• Menjelaskan alasan jawaban tersebut.
• Memberi tahu jika kunci jawaban yang tersedia tampaknya keliru.
• Menjelaskan istilah teknis penting dalam soal.

• Error correction (ECC): Improves data reliability but does not maximize bandwidth.
• RAM voltage: Increasing voltage may affect stability or speed, but it is not the primary method for increasing module bandwidth.
• Physical module size: Refers to the capacity or form factor of the RAM, not its data-transfer bandwidth.

• Virtual introductions: Team members share their role, experience, location, and working preferences.
• Online icebreakers: Short, informal activities such as “two truths and a lie.”
• Virtual coffee chats: Pair team members for informal, non-project conversations.
• Collaborative problem-solving: The team works together on an online puzzle or scenario.
• Retrospectives: The team discusses what went well, what did not, and how to improve.
• Working-agreement sessions: The team agrees on response times, meeting etiquette, communication channels, and handoffs.
• Recognition sessions: Members acknowledge one another’s contributions.
• Remote workshops: Teams jointly create plans, diagrams, or schedules using collaboration tools.

• Response and resolution times
• Availability or uptime
• Performance targets
• Support obligations
• Penalties for failing to meet commitments

• SOW (Statement of Work): Describes the work, deliverables, scope, and tasks.
• MOA (Memorandum of Agreement): Documents a formal agreement about roles or responsibilities.
• MOU (Memorandum of Understanding): Records a general mutual understanding, often without detailed service metrics.

• C — Create a form extension and implement validation

• D — Use Chain of Command (CoC) with a form extension class

• Deterministic approve/reject results
• Strict adherence to predefined rules
• Consistent, reproducible outcomes
• Auditability and regulatory compliance

• D — Value analysis: Correct. It examines an existing product to identify ways of reducing its cost while still providing the required functions, quality and reliability.
• E — Kaizen costing: Correct. It involves making continuous, small improvements and cost reductions while the product is already in production.

• Functional analysis: It is not limited to minimizing the cost of the originally defined functions. It examines what functions are required and how they can be provided at the lowest overall cost.
• Value engineering: Usually applies to the design and development of a new product, rather than being a fundamental redesign of existing organisational processes. That description is closer to business process re-engineering.
• Target costing: The target cost is generally established during the product development stage, before production begins. It is not continuously reset while the product is in production.

• No servers or database infrastructure to provision.
• Uses standard SQL.
• Supports formats such as JSON, CSV, Parquet, and ORC.
• You typically define the table structure with AWS Glue Data Catalog or Athena’s own schema definitions.
• Charges are generally based on the amount of data scanned, so partitioning and columnar formats can reduce cost.
• It does not copy the data into a separate database; it reads the files in S3 when you run a query.

• Maintain head office control: Transfer pricing generally supports decentralisation rather than direct head-office control.
• Establish centralised decision making: This conflicts with divisional autonomy.
• Develop a top-down culture: Transfer pricing is intended to support empowered divisions and goal congruence, not impose purely top-down management.

• B: Prompt caching reduces cost and latency for repeated content, but cached content still occupies the context window. It does not solve context accumulation.
• C: Switching to a smaller model changes model capacity but does not address the growing context or remove irrelevant data.
• D: Keeping everything indefinitely increases token usage, risks context-window limits, and can distract the model with outdated information.

• Employees can work from any location, including remote sites and offices worldwide.
• Login can be relatively seamless after the device is registered.
• It does not require distributing additional physical authentication equipment.

• Geotagging: Identifies location, but location alone is not a strong authentication method and may prevent legitimate remote access.
• Smart cards: Provide strong authentication but require card readers and physical cards, increasing equipment and management requirements.
• Time-based logins: Typically involve one-time codes that users must enter, making the experience less seamless and potentially requiring a token or authenticator app.

• A is valid:

apex 
  for (Account theAccount : AccountList) { 
      // process theAccount 
  }

• D is conceptually valid, using an index:

apex 
  for (Integer i = 0; i < AccountList.size(); i++) { 
      Account theAccount = AccountList[i]; 
  }

• B is invalid because for(AccountList) is not valid loop syntax.
• C is invalid because each item is an Account, not a List.

• 50% memory utilization baseline: The environment can be provisioned with excess capacity, leaving room for growth and workload spikes.
• Storage scalability: Cloud storage can generally be expanded as needed without redesigning the physical platform.
• Single circuit failure resilience: A properly designed IaaS provider uses redundant power circuits and infrastructure, so failure of one circuit should not take the platform offline.

• A — Dual PDUs: Helps with power redundancy but does not provide storage scalability.
• C — Network load balancing: Provides network-path resilience, not memory or storage scalability, and does not address a power-circuit failure.
• D — Multiple NAS devices: May improve storage capacity, but does not inherently provide power resilience or the required compute-capacity baseline.

Manager role

DAX 
Country[Manager] = USERPRINCIPALNAME()

• Sales
• Human Resources

CFO role

• See sales for all countries
• See no Human Resources data

• Do not restrict the Country table or Sales table.
• Apply a filter to Human Resources that always returns false, such as:

DAX 
FALSE()

• Marketing users: Dynamic Forms can show all fields.
• Support users: Field visibility rules can display only the Support preference fields on the record page.
• Reporting: Both profiles can still report on all fields because Dynamic Forms controls page visibility, not the underlying field access.

• A — Two record types and page layouts: Page layouts can control field placement and editability, but they are less flexible for conditional field visibility and would not be the best fit here.
• C — Muting permission set: Permission-set muting is used with permission-set groups; it does not conditionally hide fields on a page.
• D — Field-Level Security: FLS would remove field visibility at the security level. If fields are hidden by FLS, users generally cannot report on or access those fields, conflicting with the requirement that both users report on all data.

• MTTC: Time required to contain or limit the incident’s impact — best match.
• MTTR: Time required to remediate or recover from the incident; this may include eradication, restoration, and cleanup, which goes beyond merely stopping spread.
• MTTD: How long it takes to discover the incident.
• MTBF: Average time between failures, generally a reliability metric.

• Tracking who accessed or changed customer information
• Detecting unauthorized activity
• Supporting accountability and investigations
• Providing evidence for compliance and incident response

• Single sign-on not enabled: SSO improves convenience and centralized authentication, but it is not essential for access control.
• Complex passwords not required: This weakens authentication, but other controls may reduce the risk.
• Security baseline not consistently applied: A concern, but it is less specific and less immediately damaging than having no activity records at all.

• A is correct: It establishes the revised dates and identifies the effect on the critical path.
• B is premature: Stakeholders should be informed after the impact has been assessed and the updated schedule is understood.
• C is not automatically appropriate: Fast-tracking may introduce additional risk and should be considered only after analyzing schedule options.
• D is premature: Adding resources may not resolve a dependency and could increase costs without addressing the actual constraint.

• Early units show relatively large time savings.
• Later units still take less time, but the reduction becomes progressively smaller.
• The curve therefore becomes flatter as production approaches 256 units.

• B: The reduction is not constant; learning normally diminishes over time.
• C: Time does not reduce at an increasing rate.
• D: A steady state may eventually be reached, but the question concerns the first 255 units while learning is still occurring.

• Internal hostnames and subdomains
• Network structure and naming conventions
• Servers and services
• Relationships between systems

• Determining ISP-assigned address space: Usually involves external registration and DNS information, not internal host discovery.
• Bypassing DNS sinkholing: Would require evidence that malicious DNS requests avoided redirection.
• Initial access: DNS queries alone do not show that the attacker gained access.
• Exfiltrating data: DNS tunneling can do this, but the snippet would typically show encoded or unusually long DNS queries.

• A. IDS attack signatures: An IDS mainly detects suspicious network traffic. It is not the best control for scanning uploaded documents.
• C. Load balancer: Distributes traffic among servers and can improve availability, but does not specifically detect malware.
• D. WAF: Protects web applications from attacks such as SQL injection and command injection. It may inspect web requests, but malware scanning of PDF files is not its primary function.

DAX 
Sales % of Total = 
DIVIDE( 
    [Total Sales], 
    CALCULATE( 
        [Total Sales], 
        ALLSELECTED(Products) 
    ) 
)

DAX 
Total Sales = 
SUM(Sales[SalesAmount])

Why ALLSELECTED is required

• The numerator, [Total Sales], is evaluated for the current product.
• ALLSELECTED(Products) removes the current product’s visual filter when calculating the denominator.
• It preserves filters applied at the report, page, or slicer level.

Why not ALL(Products)?

DAX 
CALCULATE([Total Sales], ALL(Products))

• Remote and global work: Access is based on the approved device, not a specific office or geographic location.
• Seamless login: Users may not need to repeatedly enter credentials on a recognized device.
• Limited equipment: It uses devices employees already have rather than requiring separate hardware.

• Geotagging: Restricts access based on location and may prevent legitimate remote work.
• Smart cards: Require issuing and managing additional physical equipment.
• Time-based logins: Limit access by time and do not provide a seamless authentication experience.

• Honeypots: Deliberately vulnerable or attractive systems designed to lure attackers. Legitimate users should not access them, so activity on a honeypot is a strong indicator of compromise.
• DNS sinkholes: Redirect requests for known malicious domains to a controlled internal system instead of allowing the connection. This can identify infected hosts attempting to contact command-and-control infrastructure.

• Tokenization: Replaces sensitive data with non-sensitive tokens; it protects data but does not primarily detect attackers.
• CI/CD: Automates software development and deployment processes.
• Threat modeling: Identifies potential threats and weaknesses before or during system design.
• Data obfuscation: Makes data harder to understand, but it is not an attacker-detection method.

• 25 — Traditional SMTP server-to-server mail delivery; often restricted and not the usual client submission port.
• 110 — POP3, used for retrieving email; normally unencrypted.
• 143 — IMAP, used for retrieving and synchronizing email; normally unencrypted.

• Data Cloud combines data from multiple systems.
• It resolves and organizes that data into a unified customer view.
• That unified view enables downstream actions such as personalized campaigns, segmentation, analytics, and activation.

• A = core platform value
• D = a resulting business use case or benefit

• Structure requirements documents
• Draft user stories and acceptance criteria
• Create templates for functional and nonfunctional requirements
• Turn natural-language descriptions into organized documentation or implementation examples

• A: “Automatically generating detailed requirements documents” overstates Copilot’s role; it assists but does not independently determine complete requirements.
• C: /help provides guidance about Copilot features, not reliable requirements-conflict detection.
• D: Stakeholder communication and meetings remain human responsibilities.

• Company documents
• Databases
• Knowledge bases
• Current web or business data

• A: Describes diversity and inclusive design, not grounding.
• B: Describes explainability or model interpretability.
• D: Describes documenting a model’s capabilities and limitations.

• SQL injection
• Cross-site scripting (XSS)
• Malicious or malformed web requests
• Some application-layer attacks

• Layer 4 firewall: Filters based mainly on IP addresses, ports, and transport protocols; it cannot deeply inspect web application content.
• NGFW: Provides advanced network filtering and may include application awareness, but a WAF is more specifically designed to protect web applications.
• UTM: Combines several security functions in one appliance, but it is not the most targeted solution for a web portal.

• GPS coordinates
• Date and time the image was taken
• Camera or device model
• Exposure settings

• Log data: Records events or activities, such as system or application activity.
• Encrypted data: Information intentionally encoded to prevent unauthorized access.
• Sensitive data: A broad classification for information requiring protection; geolocation may be sensitive, but the technical type stored in the image is metadata.

• Espionage: Stealing information for intelligence or competitive purposes.
• Data exfiltration: Unauthorized removal or transfer of data.
• Nation-state attack: An attack sponsored or conducted by a government.
• Shadow IT: Unapproved technology or methods used to access organizational resources.

• Minimum
• Maximum
• Average
• Count
• Null/empty values
• Distinct values

• Enable column profile
• Enable details pane
• Show column profile in details pane

• Namespace: The namespace associated with the code where the checkpoint was set.
• Time: When the checkpoint was captured or executed.

• Exception: Exceptions are viewed through debug logs or execution results, not as the primary Checkpoints tab information.
• Debug Statement: System.debug() output belongs in the Logs tab. A checkpoint captures program state, such as variables and their values, at a specific point in execution.

• Escape to host: A virtualization attack where code escapes a guest VM and accesses the host system. Nothing in the scenario mentions virtualization.
• Browser extension: Can redirect or manipulate web-browser traffic, but not normally database-server traffic.
• Valid accounts: Describes using stolen or compromised credentials, not redirecting network traffic.
• Process injection: Injecting malicious code into a legitimate database or networking process could allow an attacker to alter how that process handles outgoing traffic.

• Bronze: Raw ingested data
• Silver: Cleaned, validated, and transformed data
• Gold: Business-level data for analytics, dashboards, and reporting

• Document feeder: A scratch, dirt, or debris on the feeder glass or rollers can create a line on every scanned image.
• Pickup rollers: Move paper through the printer; they would not normally create a scanner-only line.
• Corona wire: Affects toner charging and would cause defects on printed output.
• Drum assembly: Also affects printed pages, so faxes and computer print jobs would show the line too.

• Preparing and managing datasets
• Building and training machine-learning models
• Testing and evaluating models
• Deploying models as endpoints for predictions

• Type 1 hypervisor: Runs directly on the physical hardware (“bare metal”).
• Type 2 hypervisor: Runs inside the host OS as an application.

• Bare-metal installation: Type 1
• Local management only: Not a defining characteristic
• Specific hardware requirements: Not the key distinction