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CIMA E1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Finance Function in a Digital Environment | - Automation and digital finance processes - Role of finance professionals in digital organisations |
| The Digital World and Business Environment | - Impact of digital technologies on organisations - Digital transformation in finance and business models |
| Data and Information in Organisations | - Data collection, management, and quality - Data analytics and decision-making support |
| Information Systems and Technology | - Enterprise systems and financial information systems - Cybersecurity and data governance basics |
CIMA Managing Finance in a Digital World Sample Questions:
Which of the following effects on tax is a benefit of the implementation of Corporate Social Responsibility (CSR) strategies?
- A. Reduction in corporation tax
- B. Reduction in value added tax
- C. Reduction in income tax
- D. Reduction in environmental taxes
Correct Answer: D 🗳️
At his recent appraisal CD discussed his development needs with PQ, his line manager. In particular CD has said that he would like the opportunity to take on more responsibility. Which of the following job design techniques could PQ use to support CD's development?.
- A. Job enrichment
- B. Job significance
- C. Job enlargement
- D. Job rotation
Correct Answer: A 🗳️
Company Y is a new business that prides itself on being green and ethical. It uses renewable energy to run its factories, abides by all the rules and regulations and regularly donates money to sustainable development charities around the world, despite occasionally being unable to fully pay its workers.
Why is Company Y in violation of Carroll's CSR pyramid?
- A. Because using renewable energy to run factories generally isn't advised as it can be unreliable.
- B. Because it is breaking the law by using renewable energy only to run its factories.
- C. It is not in violation of Carroll's pyramid.
- D. Because it is not profitable.
- E. Because it should be donating to charities based in their own country.
Correct Answer: D 🗳️
The finance function of an organisation supports the organisation's strategies and operations.
Which THREE of the following activities are fundamental to the role of the finance function?
- A. Customer management and after-sales support
- B. Working capital reporting and control
- C. Preparation of plans, forecasts and budgets
- D. Recruitment and selection of a new financial controller
- E. Supplier selection for a new raw material supplier
- F. Preparation of statutory reports
Correct Answer: B,C,F 🗳️
An internal audit department is set up to help prevent fraud. Which of the following are possible implications if fraud is allowed to take place?
Select ALL that apply.
- A. Theft of goods
- B. Loss of new investors
- C. Criminal charges
- D. Inadequate segregation of duties
Correct Answer: A,B,C 🗳️
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