CIMA P2 Exam Actual Questions
Advanced Management Accounting (Page 17 )

• Transfer price affects the selling division’s:

• It does not affect the selling division’s item: Cost of components purchased, which is a cost for the buying division, not the selling division.

• DPP focuses on the profitability of each product by tracing direct costs to the product and allocating only the overhead costs that are caused by that product. Non-product-specific costs are not tied to a single product in the same way. The goal is to help managers decide on which products to stock, price, or discontinue.

• A. DPP should result in improved management of storage space.

• B. DPP should result in improved supplier relationships.

• C. DPP should result in improved pricing decisions.

• D. DPP requires non product-specific costs to be apportioned rather than allocated.

• E. DPP provides summary information on the profitability of each customer group.

• A is incorrect: Functional analysis is not limited to existing products nor only minimizes costs of the originally defined functions. It’s a part of value analysis/VE used to examine what functions are required and how they contribute to value, for both new and existing products.

• B is incorrect: Value engineering is not necessarily a “fundamental rethinking and radical redesign” of processes. It’s a structured approach to improve value by analyzing function and cost, not explicitly radical process redesign (that would be closer to business/process reengineering).

• C is incorrect: Target costing is determined at the design stage based on expected selling price and required profit, not a continual target during production.

• D is correct: Value analysis focuses on reducing costs while preserving the product’s purpose, reliability, and quality.

• E is correct: Kaizen costing involves ongoing, small incremental cost reductions while the product is in production.

• Source: on-premises SQL Server Database1
• Destination: Fabric Warehouse Warehouse1
• Connectivity: on-premises data gateway

• Dataflow Gen1: Primarily for Power Query transformations and isn’t the best Fabric-native choice for this copy operation.
• KQL queryset: Queries data; it does not orchestrate copying from SQL Server.
• Notebook: Could perform custom code-based movement, but it is unnecessary and less direct than a pipeline.

• A. Configure prompt modifications to enforce tone, disclaimers, and refusal behavior at the system level.

• D. Configure Power Platform DLP policies to restrict unauthorized data connectors.

• B: Manual topic-by-topic disclaimer edits are specifically discouraged.
• C: Channel settings do not replace agent-level Responsible AI controls.
• E: Publishing before enabling safety filters violates the stated deployment sequence. Responsible AI filters should be enabled before publication, not afterward.

• Correct answer: only new data added to the eventhouse (option E).
• Why: When you enable OneLake availability for the eventhouse, OneLake starts syncing data going forward. It does not automatically backfill or copy over data that already exists in the eventhouse before the enablement.
• What that means in practice: Any data added to the eventhouse after you enable OneLake will appear in OneLake (and be visible from OneLake file explorer). Pre-existing data in the eventhouse stays there unless you perform a separate backfill/copy operation outside the standard OneLake enablement.
• How to verify: add a small new dataset to the eventhouse after enabling OneLake availability, then check OneLake to confirm the new dataset appears.

• IaaS provides virtualized infrastructure, including VMs, disks, and networking. You manage the guest operating system and software installed on the VM.
• PaaS provides a managed platform for deploying applications without managing the underlying VMs or operating systems. Examples include Azure App Service and Azure Functions.

• Context: You’ve enabled auditing in Dataverse and need to trim audit data to free storage. The question asks which deletion options you can use.

• What the options typically mean:

• About the provided answer (A, C, D): The list includes “by column,” which isn’t a typical or supported way to purge audit data. The more plausible trio is A (by record), B (date range), and C (by table older than date). If the exam expects A, C, D, that seems incorrect or mis-stated in the source.

• Practical takeaway: To reduce audit storage, use per-record deletions, per-table purge by date, and/or date-range deletions as supported by the environment’s audit management UI or admin docs.

• Storage requirement: 10 apps × 10 GB each = 100 GB total. Basic’s storage quota is insufficient to host 100 GB in one plan, whereas Standard provides enough storage capacity for multiple apps.

• Dedicated compute: The plan must use dedicated compute instances; Free/Shared do not meet this, while Basic, Standard, and higher do.

• Load balancing: The plan must include load balancing between instances. Standard includes built-in load balancing across app instances; Basic may not meet this requirement.

• Costs: Among the plans that satisfy storage, dedicated compute, and load balancing, Standard is the lowest-cost option.

• Statement 1: Admin1 must approve requests for the Agent ID Developer role — No

• Statement 2: Admin2 can approve requests for the AI Administrator role — No

• Statement 3: Admin3 can assign User1 a two-day active assignment for the Agent ID Developer role — Yes

• Multiple AWS accounts: Create a separate account for each department or workload. This provides clear isolation and makes it easier to track each department’s usage and costs for chargeback.
• Consolidated billing: AWS Organizations can combine billing for multiple accounts into one central payer account. The company can still view costs by account while managing payment centrally.

• Placement groups: Control how EC2 instances are physically placed for networking or performance; they do not provide departmental billing separation.
• Edge locations: Infrastructure used by services such as Amazon CloudFront; unrelated to chargeback.
• AWS Config: Records and evaluates resource configurations and compliance; it is not a billing-separation mechanism.

1. Create a new AMI or copy the existing AMI while specifying EBS encryption and an appropriate AWS KMS key.
2. This creates an encrypted AMI backed by encrypted EBS snapshots.
3. Copy the encrypted AMI to the destination Region, using a KMS key available there.
4. Launch the application stack from the encrypted AMI.

• B: AWS KMS does not encrypt an existing unencrypted AMI in place. You must create an encrypted copy.
• C: AWS Certificate Manager manages TLS certificates, not EBS or AMI encryption.
• D: Enabling encryption by default affects newly created EBS volumes and snapshots; it does not encrypt an existing unencrypted AMI during copying.

• Multi-factor authentication
• A secure password change for users whose credentials may be compromised

• What the dataflow options mean:

• Why C fits best:

• Answer: C — Spot Instances

• Why: The workload is a test environment that can be interrupted and does not need to run continuously. Spot Instances let you bid on unused EC2 capacity at a deep discount, making them the most cost-effective option for interruptible workloads.

• Why not the others:

• Quick tips:

• Use a field on Account to show the aggregated yearly shipments (a Roll-Up Summary).
• A Master-Detail relationship between Shipment and Account is required for Roll-Up Summary to work (and to ensure access is governed by the parent Account).
• OWD and the relationship type determine what users can see. If you want to restrict shipment-level access while still showing a summary on Account, Private OWD on Shipment plus Master-Detail helps, because access to shipments is controlled by the Account record.

• A (Public OWD on Shipment with Process Builder and a Lookup to Account): Not ideal. Public access would expose shipments broadly, and a lookup cannot support a built-in roll-up summary.
• B (Private OWD on Shipment, Roll-Up Summary, Master-Detail to Account): Best answer. Private shipments, but because of Master-Detail, access and the roll-up are tied to the Account. The Account can show the yearly total via a Roll-Up Summary field.
• C (Controlled by Parent on Shipment, Trigger, Master-Detail): Master-Detail is correct, but using a trigger is unnecessary for a straightforward roll-up; roll-ups are the standard, maintainable solution.
• D (Private OWD on Shipment, Trigger, Lookup to Account): More complex and not as efficient; no automatic roll-up, and lookup breaks the ease of summarizing by Account.

• Correct answer: D (Special category data)

• Why:

• Quick notes:

• S3 Lifecycle rules automate actions such as transitioning objects to different storage classes or deleting old objects.
• S3 bucket policies control access permissions; they do not preserve earlier object versions.
• S3 server-side encryption protects data confidentiality by encrypting objects at rest, but it does not prevent deletion or overwriting.

• Accidental deletion or overwriting ? S3 Versioning
• Unauthorized access ? bucket policies and IAM
• Data encryption ? server-side encryption

• Approval publish: Request approval from a manager of the knowledge base before moving the article into the publish state.
• Instant Publish: Immediately publishes a draft article without requiring an approval.
• Instant Retire: Immediately retires a published article without requiring an approval.
• Retire Knowledge: Moves a knowledge article to the retired state.

• These are the base knowledge workflows that control how articles move between states (Draft, Published, Retired) and whether approvals are required.
• The other options describe different lifecycle actions, but these four cover the standard publish/retire workflows in ServiceNow.

• Drop violating frames
• Log or alert on the violation
• Shut down or restrict the port

• Load balancer: Distributes application traffic; it does not control switch MAC learning.
• IPS: May detect some network attacks but is not the primary control for switch MAC-table exhaustion.
• NGFW: Protects traffic crossing network boundaries, while MAC flooding occurs at the switching/LAN layer.

• Amazon S3 — Object storage, not a database.
• Amazon DynamoDB — Fully managed NoSQL key-value and document database.
• Amazon Redshift — Managed data warehouse designed for analytics, not primarily transactional MySQL workloads.

• Two VMs
• Distributed across two separate availability zones

• Create Power Query parameters for the Azure SQL server/database—or at least the database name.
• Use the parameter in the PBIX connection.
• Publish the same PBIX separately to the relevant development, test, and production workspaces.
• Set each dataset’s parameter value in the Power BI service so it points to the corresponding Azure SQL database.

• Development dataset ? DevelopmentDB
• Test dataset ? TestDB
• Production dataset ? ProductionDB

• The same PBIX is used for every lifecycle stage.
• Each stage consumes data from its matching database.
• Deployment pipelines are not required.
• Azure SQL is a cloud source, so gateway administration is generally avoided.
• Only the parameter value differs between published datasets, reducing maintenance.

• User1 can sign in because the account is cloud-only. It does not depend on the on-premises domain.
• User3 can sign in because the account uses Password Hash Synchronization (PHS). Azure AD has a synchronized password hash and can validate the sign-in even when connectivity to on-premises Active Directory is unavailable.
• User2 cannot sign in because the account relies on Pass-through Authentication (PTA). PTA sends the authentication request to an on-premises PTA agent, which must contact a domain controller. With the internet connection from on-premises lost, that validation cannot occur.

• Correct answer: No (B).

• To deploy and manage Azure VMs, you use Infrastructure as a Service (IaaS). IaaS provides the actual virtual machines you configure, patch, and control.
• Platform as a Service (PaaS) abstracts infrastructure and OS management and is used for hosting applications (e.g., web apps) on managed runtimes, not for provisioning and managing individual VMs.

• wyjasnic istniejace pytania z tej strony,
• wskazac, dlaczego dana odpowiedz jest poprawna lub bledna (z uwzglednieniem celów egzaminu),
• omówic koncepcje zwiazane z Google Cloud AI.

• The correct answer is D: All of the above.

• Snowflake Web Interface (UI): You can create and manage Virtual Warehouses from the UI (resize, suspend/resume settings, etc.).
• SQL commands: You can create and alter warehouses with DDL like CREATE WAREHOUSE and ALTER WAREHOUSE.
• Data integration tools: ETL/ELT tools can create/manage warehouses by connecting to Snowflake and issuing the appropriate commands or using their config to specify a warehouse.

• The Act requires:

• It does not, as a public obligation, mandate publishing a detailed report on the training data used.
• Also, the Act does not specify a fixed “six months” retention for system logs in a way that would clearly make A required; logs for traceability are implied, but the six-month period is not a defined, universal requirement.

• Goal: Guests should not use cameras, but company users can.
• Correct configuration: Guest access settings in the Org-wide settings.

• External access: Controls external-domain communication, not guest capabilities inside Teams.
• Teams settings in Org-wide settings: Too generic; doesn’t specifically target guest capabilities.
• Audio & Video in the default Meeting Policy: Would affect everyone assigned to that policy. To meet the requirement without impacting internal users, you’d need separate policies or guest-specific settings; the exam focuses on the guest-access policy.

• Basic: Self-help only; no technical support or design assessment.
• Standard: Technical support, but not the full proactive architectural guidance required here.
• Professional Direct: Provides proactive guidance and architecture-related assistance.
• Premier: Also supports this, but is a more expensive, enterprise-level option.

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• A ??????? system software ????????????????????????????????? ??????????????????????????????????
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• Enable the owner dimension
• Allocate a standard costing inventory model

• Owner dimension (B): This dimension Lets you track who owns the stock. By enabling the owner dimension, items can be configured as either company owned or consignment (vendor-owned) when you create or edit items. Without enabling this dimension, you can’t designate ownership per item.
• Standard costing inventory model (D): Selecting a costing model determines how item costs are calculated and posted. Standard costing provides a fixed cost per unit, which is commonly used for agreed pricing scenarios like consignment arrangements for easier accounting and valuation. It helps ensure consistent cost treatment across transactions for items that can be owned by the company or on consignment.

• Batch dimension (A): Batch tracking is unrelated to ownership and isn’t required to support company-owned vs. consignment configurations.
• Moving average costing (C): This is an alternative costing method. It’s not required to enable ownership config, and the exam’s expected choice focuses on standard costing for this scenario.

• Recovery procedures actually work
• Recovery time and recovery point objectives can be met
• Staff understand their responsibilities
• Contact details, dependencies, and technical configurations are accurate
• Gaps or conflicts exist in the plan

• Not version-controlled: Creates a risk of using an outdated copy, but the plan might still be effective.
• Contact information needs updating: This is a specific weakness that can be corrected, often identified during testing.
• Not approved by senior management: Approval is important for authority and resource commitment, but an untested plan presents the most direct risk that recovery will fail when needed.

• Correct answer: D — use the same hashing algorithm as the sender's to create a numerical representation of the file.

• Integrity is verified by recomputing the hash on the received data and comparing it to the sender’s hash. This must use the same hash function; if you use a different algorithm, the digests won’t match even if the data is intact.
• The hash output is a fixed-length digest (a numerical representation). Whether you call it a “binary image” or a “numerical representation,” the key is that you generate the same type of digest with the same algorithm and compare them.

• A: same algorithm but the result is described as a binary image instead of a digest; you still compare the digest, but the phrasing is less precise.
• B/C: using a different algorithm would produce a different digest, causing false mismatch or failure to verify integrity.

• Correct answer: B — A reservation for the server based on the MAC address.

• Why this is the best choice:

• Why the other options are less suitable:

• Quick takeaway: Use a DHCP reservation to give the file server a fixed IP while still benefiting from centralized DHCP management.

• Permanent table (E): Correct. A dropped permanent table can be restored with UNDROP TABLE during its Time Travel retention period. Permanent tables also have Fail-safe protection.
• Transient table: It can also generally be restored during its shorter Time Travel period, although it has no Fail-safe. Therefore, excluding it makes the question questionable.
• Temporary table: Usually cannot be recovered after it is dropped; its lifecycle is limited to the session.
• Materialized view (D): The answer key treats it as recoverable, but recovery behavior depends on the specific Snowflake object/version capabilities. It should not be confused with an ordinary view.

• Dynamics 365 Remote Assist — used for remote collaboration and mixed-reality scenarios.
• Dynamics 365 Finance — supports financial and operational management.
• Dynamics 365 Business Central — designed primarily for small and medium-sized businesses’ finance and operations.
• Dynamics 365 for Phones — provides mobile access to Dynamics 365 apps, including Sales, through the mobile Unified Interface.

• The two correct options are:

• The two incorrect options:

• Answer: Data enhancement.

• Why: Augmenting gold-layer tables with an additional dataset is enriching or enhancing the existing data to support the ad-hoc analysis. The other options don’t capture the idea of adding external data to improve the dataset (ad-hoc improvements = tweaks, last-mile dashboarding = building dashboards, last-mile ETL = ETL steps at the end of the pipeline). In practice, this is often also called data enrichment.

• The Accrue liability on product receipt flag controls whether a liability is accrued and posted at the time of receiving the item.
• If this checkbox is unchecked, receipts won’t create postings to the Product receipt journal. Enabling it ensures the system posts inventory value and the vendor liability when the item is received.

• Go to the Item model group setup form.
• Enable (check) Accrue liability on product receipt.
• Save.

• The other option, Include physical value, affects how physical value is handled but is not the direct cause of postings to the product receipt journal. If issues persist after enabling accrual, you may need to verify related posting definitions or journal setup.

Why B works

• AWS KMS keys are Regional resources. A normal customer managed key in Region A cannot be used directly in Region B.
• A customer managed multi-Region KMS key (MRK) has related key replicas in both Regions. The replicas share key material and key ID, although each has a Regional ARN.
• With client-side encryption, the application encrypts the data before storing it in S3. Cross-Region replication then copies already-encrypted objects, so S3 does not need to decrypt and re-encrypt them with a different Regional key.

Why the other choices are weaker

• A and C: SSE-S3 uses Amazon-managed S3 keys, not the required customer managed KMS key.
• D: SSE-KMS can work only if the solution creates and configures the appropriate KMS key or multi-Region key replica in each Region. As written, it says to create a customer managed KMS key in each Region, which implies separate keys—not the same KMS key. Replication also requires additional KMS permissions and destination encryption configuration.

• Problème: le système d’alertes signale des fluctuations tout en manquant les activités qui restent anormalement constantes sur une période longue. Il faut donc un scénario qui capte les anomalies qui se maintiennent dans le temps plutôt que les pics ponctuels.
• Peer: permet de comparer un client à ses pairs; utile pour repérer des écarts relatifs, mais ne cible pas nécessairement les motifs d’anomalie persistante sur plusieurs périodes.
• Revenus mapping: relie les transactions à des sources ou flux de revenus; utile pour l’analyse des fonds, mais pas directement pour détecter une anomalie longue durée.
• Below-the-line: conçu pour détecter des activités qui passent en dessous des seuils habituels ou qui demeurent anormales sur une longue période, comblant ainsi la faiblesse des alertes à long terme.

• Import mode loads the data into the Power BI model. Visuals query the in-memory model, which generally provides faster calculation and rendering than DirectQuery.
• Import mode also minimizes online processing because report interactions do not send queries back to the dataflow or SQL Server.
• A daily refresh can load data through the previous day, satisfying the freshness requirement without unnecessary hourly processing.

• DirectQuery keeps querying the data source or dataflow during report use, increasing online processing and potentially slowing visuals.
• Adding a gateway enables connectivity for on-premises sources, but it does not remove the performance disadvantages of DirectQuery.
• An hourly Power Automate refresh is unnecessary when the requirement is only data through the previous day and creates additional processing overhead.

• Post-Incident Review (A) is the after-action step used to capture lessons learned, identify process gaps, and drive improvements across the incident response lifecycle. This directly supports process maturity and a stronger security posture.
• Incident Analysis (D) focuses on investigating root causes during/after an incident, which is important but more of a diagnostic activity than a standalone baseline improvement to maturity.
• Fast Eradication (B) and Incident Containment (C) are tactical actions aimed at stopping the incident, not on maturing the process.

• Domeny tworza restrykcjony razem z typem. Wykorzystujesz je w kolumnach, aby miec spójna walidacje danych w wielu miejscach.
• To nie jest pelny niestandardowy typ z wlasnym input/output funkcjonowaniem. Aby stworzyc typ z wlasnym I/O i operacjami, uzylbys CREATE TYPE (lub rozszerzen w C). Domeny to uproszczona forma ograniczen na istniejacy typ.

• CREATE DOMAIN positive_int AS integer NOT NULL CHECK (VALUE > 0);
• CREATE TABLE orders (id serial, qty positive_int);

• latwo wymuszaja wspólne reguly dla wielu kolumn/naglówków,
• zmiana regul w jednym miejscu (domena) automatycznie wplywa na wszystkie kolumny ja uzywajace.

• Shadow IT describes employees using unsanctioned tools or methods to access systems, often without IT oversight (e.g., bypassing the VPN).
• Not A (Espionage): this implies external covert actors; here the activity is internal.
• Not B (Data exfiltration): there’s no explicit data transfer shown, just bypassing the VPN.
• Not C (Nation-state attack): this involves external political/strategic actors; not the internal behavior described.

• Implement policy and training to enforce approved tools.
• Use IAM, VPN enforcement, and network access controls to ensure only sanctioned access.
• Monitor for unsanctioned tools and provide secure, approved alternatives.

• Progress iteratively with feedback focuses on making improvements in manageable steps and learning from feedback.
• Optimize and automate focuses on maximizing value from resources and automating suitable activities.
• Start where you are focuses on assessing the current situation and reusing what already exists.

• Batch processing, such as scheduled data transformations
• Streaming processing, such as continuously ingesting events

• Manipulating data with multiple languages: Mainly a benefit of Databricks and Spark.
• Real-time notebook collaboration: A workspace/notebook feature.
• Alerts for query failures: A Databricks SQL or job-monitoring feature.
• Distributing complex operations: Primarily a Spark compute capability.

• Create and manage catalogs of approved IT services
• Govern and publish infrastructure-as-code (IaC) templates, commonly AWS CloudFormation templates
• Control which users can deploy specific products and configurations
• Apply versioning, permissions, and deployment constraints

• AWS Resource Explorer: Searches and discovers AWS resources; it does not govern IaC templates.
• AWS Organizations: Manages multiple AWS accounts, policies, and consolidated billing.
• AWS Systems Manager: Helps operate and manage deployed resources, such as patching and automation, but is not primarily a catalog for governed IaC products.

• Goal: serving a static website globally with minimal latency.
• Why C works: CloudFront is a Content Delivery Network (CDN) that caches content at many edge locations around the world. When users request the site, CloudFront serves cached copies from the nearest edge location, greatly reducing latency. It also reduces load on your EC2 origin by handling many requests at the edge.
• Why the other options aren’t as good: