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Updated: Jul 26, 2026
No. of Questions: 335 Questions & Answers with Testing Engine
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CIMA E1 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
| Exam Name: | Managing Finance in a Digital World |
| Exam Number: | E1 |
| Available Languages: | English |
| Real Exam Qty: | 60 |
| Exam Duration: | 90 minutes |
| Passing Score: | Scaled score of 100 out of 150 |
| Exam Format: | Computer-based Objective Test, Multiple Choice, Multiple Response, Number Entry, Drag and Drop |
| Related Certifications: | CIMA F1 Financial Reporting CIMA P1 Management Accounting CIMA OCS Operational Case Study |
| Sample Questions: | CIMA E1 Sample Questions |
| Exam Way: | Computer-based exam delivered through Pearson VUE test centers and online proctoring |
| Pre Condition: | Completion of CIMA Certificate in Business Accounting (Cert BA) or equivalent knowledge recommended |
| Official Syllabus URL: | https://hub.cimaglobal.com/proqual/2019/operational/E1 |
CIMA E1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Data and Information in a Digital World | 20% | - Data-driven decision making
|
| Role of the Finance Function | 30% | - Purpose and activities of the finance function
|
| Technology in a Digital World | 30% | - Digital technologies and data
|
| Shape and Structure of the Finance Function | 20% | - Finance operating models
|
CIMA Managing Finance in a Digital World Sample Questions:
1. Which of the following is NOT a feature of a strategic level information system?
A) It helps middle managers to monitor and control.
B) It has a long term focus.
C) It handles information which is valid for the whole organisation.
D) It has high levels of uncertainty and subjectivity.
2. The Statement of Financial Position is NOT normally used to make decisions concerning which of the following?
A) Reserves
B) Buildings
C) Trade payables
D) Material purchases
3. Vladimir is the managing director of a IT repair business called Screenhax. The company has been operating for 10 years and has around 60 members of staff.
Donald, one of Vladimir employees, committed the act of 'skimming".
What did Donald do?
A) Donald's wife had a problem with her computer, so he stole one of the shop's refurbished computers and gave it to her to use.
B) Donald repaired a customer's broken computer but did not register the job through the computer system.
He then pocketed the cosh.
C) Donald stole IT equipment from the shop.
D) Donald was responsible for paying all employees at Screenhax. He took advantage of this responsibility by creating a fictitious person and directing money to their account.
E) Donald borrowed the Screenhax repair van and used it for his own personal commitments without the consent from Vladimir.
4. 'A mam stakeholder of the finance function typically enquires about the prospects of the business, alongside overall performance and feedback on the leadership team' Which of the following stakeholders is being discussed?'
A) SharehoWers
B) Production
C) Sales
D) Human Resources
5. Which of the following is a potential advantage of outsourcing?
A) Reduced capital expenditure
B) Reduced transaction costs
C) Reduced core competencies
D) Finality of decision
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: D | Question # 3 Answer: B | Question # 4 Answer: B | Question # 5 Answer: A |
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