Free CMA-FINANCIAL-PLANNING-PERFORMANCE-AND-ANALYTICS Exam Braindumps
CMA Part 1: Financial Planning - Performance and Analytics Exam Questions 51–55 (page: 12)

Updated On: 9-Feb-2026

In developing a risk-based approach to internal control, a company is considering the risks posed to various accounts due to the complex calculations involved as well as industry factors that make measurement difficult. These risk factors are part of:

  1. systems risk
  2. account level risk
  3. control risk
  4. inherent risk

Answer(s): D



To prevent cyoeratiacks. a company recently implemented penetration testing wnich one of tne followingstatements b«st descnbes this test?

  1. An authorized attempt to break through the company's firev.au
  2. A series of attempts to flood the company's network with traffic
  3. An email testing employee compliance with phishing guidelines
  4. A staged break-inof the company s server room after business hours

Answer(s): A



The type of data anarytics mat seeks to identify the best action to take in oraer to achieve a desired result is:

  1. directive analytics
  2. prescriptive analytics
  3. diagnostic analytics
  4. predictive analytics

Answer(s): B



Two examples or measures that could appear in the Learning and Growth section of a balanced scorecard are:

  1. employee promotion rate and number of environmental incidents
  2. employee training hours and product defect rates
  3. number of employee suggestions and finished products per day per employee
  4. employee turnover rate and employee training hours

Answer(s): D



One major output of an accounting information system's financing cycle is a summary of

  1. actual operating cash inflows
  2. actual operating cash outflows
  3. forecasted cash needs
  4. current cash balances.

Answer(s): C



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