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Last Updated: Sep 04, 2026

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CIMA E1 Exam Syllabus Topics:

SectionWeightObjectives
Role of the Finance Function30%- Purpose and activities of the finance function
  • 1. Finance business partnering
  • 2. Role of finance within organizations
  • 3. Impact of digital technologies on finance
Technology in a Digital World30%- Digital technologies and data
  • 1. Cloud computing and automation
  • 2. Data lifecycle and governance
  • 3. Artificial intelligence and analytics
  • 4. Cybersecurity fundamentals
Shape and Structure of the Finance Function20%- Finance operating models
  • 1. Organizational structures
  • 2. Governance, risk and control
  • 3. Shared services and outsourcing
Data and Information in a Digital World20%- Data-driven decision making
  • 1. Data visualization and reporting
  • 2. Data collection and management
  • 3. Information quality and ethics

CIMA Managing Finance in a Digital World Sample Questions:

Question 1

Which of the following is NOT a feature of a strategic level information system?

A. It has a long term focus.
B. It handles information which is valid for the whole organisation.
C. It has high levels of uncertainty and subjectivity.
D. It helps middle managers to monitor and control.


Question 2

Which of the following is associated with the control aspect of the finance function?

A. Investment decisions
B. Strategy formulation
C. Amendment of original budgets
D. Pricing decisions


Question 3

JKL is an online marketing agency and is currently developing its systems to improve efficiency in storing and retrieving data P works in the finance function and is currently assisting the development of a technical map of rules and data structures to enable the data to be stored effectively in JKL's new databases.
At what level of the data modelling process is P working on?

A. Physical
B. Logical
C. Visual
D. Conceptual


Question 4

A cut-flower production business has peaks of demand around special days in the year that celebrate religious festivals. Which of the Four Vs of operations is being described in the above scenario?

A. Variation
B. Velocity
C. Volume
D. Variety


Question 5

Which of the following best describes a virtual team formed by individuals from different companies to achieve a common aim?

A. Inter-organisation
B. Functional
C. Extended supply chain
D. Matrix-structure organisation


Solutions:

Question 1
Answer: D
Question 2
Answer: C
Question 3
Answer: D
Question 4
Answer: A
Question 5
Answer: A

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