Prepare with CIMA E1 exam torrent, pass for sure
Updated: Jul 15, 2026
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CIMA Managing Finance in a Digital World Sample Questions:
1. Which of the following scenarios is an example of independence within the role of the finance function?
A) Financial accountant updates the directors details in the statutory accounts based on the updates provided by the Company Secretary
B) Management accountant prepares variance reports based on comparing actual financial data with budgeted expectations.
C) Management accountant chooses to apply depreciation rates based on known replacement date of assets, rather than following accounting standards.
D) Financial accountant includes the corporation tax provision in the statutory accounts as calculated by the treasury department
2. Which type of organisation is owned by its customers, strictly speaking is a not-for-profit organisation and is in the private sector?
A) Partnership
B) Sole trader
C) Charity
D) Mutual organisation
3. Finance business partners are seen as leaders that can influence the decisions that businesses make. Which of the following best describes their role in this process?
A) Maximising value
B) Executing strategies set by the CEO
C) Providing preliminary insight
D) Generating information
4. One of the key corporate governance factors within an organisation is that of responsible planning and management of resources. This is often referred to as stewardship. Whilst this is the responsibility of all directors, financial resources are overseen by the financial director. The finance department, under the direction of the financial director, issues weekly staff performance reports to line managers and department heads, annual statistical information to local government departments and quarterly high level results statements to shareholders. Why is stewardship such an important responsibility of company directors and the finance function?
A) It is the interest of all stakeholders
B) It is the interest of the employees
C) It is the interest of all shareholders
D) It is the interest of the government
5. AB Company has recently produced a very successful brand of washing powder which has achieved high market growth and a high market share. According to the Boston Consulting Group (BCG) matrix what is the product's next stage of development?
A) Cash cow
B) Question mark
C) Dog
D) Star
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: D | Question # 3 Answer: A | Question # 4 Answer: A | Question # 5 Answer: A |
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