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CIMA CIMAPRA19-P03-1 Certification Reference
What does CIMA CIMAPRA19-P03-1 Certification Exam cover?
The exam covers all areas of finance and corporate governance. Students who pass the exam earn a CIMA CIMAPRA19-P03-1 certification certificate. The CIMA CIMAPRA19-P03-1 certification covers: Assembling a financial statement Defining and explaining the role of accounting in a business Accessing and understanding financial statements Policy decisions in relation to accounting Auditing and audits of financial statements Deciding when to use which accounting methods Creating an audit plan for the organization Managing internal auditing staff conducting audits Prepare the annual report Preparing an annual report for external auditing company Making recommendations for developing internal controls Identifying fraud.
Reference: https://planner.cimaglobal.com/proqual/2019/strategic/P3
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CIMA CIMAPRA19-P03-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Internal Controls | 25% | - Control monitoring and reporting - Control design and segregation of duties - COSO Internal Control framework - Role of internal audit |
| Enterprise Risk | 25% | - Risk appetite, tolerance and capacity - Risk registers and assurance mapping - Sources and types of risk - ERM frameworks (COSO, ISO 31000) |
| Cyber Risk | 25% | - Cyber risk assessment and reporting - Cyber threats and vulnerabilities - Cyber controls and incident response - Information security standards (ISO 27001) |
| Strategic Risk | 25% | - Financial risk and hedging techniques - Stress testing and scenario analysis - Reputational and compliance risk - Governance and board responsibilities |







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