CIMA E1 Exam : Managing Finance in a Digital World

E1
  • Exam Code: E1
  • Exam Name: Managing Finance in a Digital World
  • Updated: Aug 04, 2026
  • Q & A: 335 Questions and Answers

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CIMA E1 Exam Syllabus Topics:

SectionWeightObjectives
Role of the Finance Function20%- Decision support and business partnering
- Stewardship, governance and ethics
- Evolution of the finance function
- Purpose and value creation
Finance Interacting with the Organisation20%- Supporting functional and strategic goals
- Cross-functional collaboration
- Relationship with operations, sales and HR
- Communication and influencing skills
Shape and Structure of the Finance Function20%- Organisational structures and models
- Roles, skills and competencies
- Centralised vs decentralised finance
- Shared services and outsourcing
Data and Information in a Digital World20%- Data analysis and interpretation
- Information systems and reporting
- Data characteristics, quality and governance
- Security, privacy and compliance
Technology in a Digital World20%- Emerging technologies and risks
- Impact of technology on finance processes
- Digital transformation and adoption
- Digital technologies: cloud, AI, automation, analytics

CIMA Managing Finance in a Digital World Sample Questions:

1. There are many stakeholders who have an interest in an organisation.
Which TWO of the following are connected stakeholders?

A) Customer
B) Shareholder
C) Employee
D) Government
E) Trade union


2. An entity has several subsidiaries including F, which has an urgent staffing issue. The Financial Controller of F is due to start her maternity leave in 3 weeks time and there is currently a recruitment freeze in place to curtail employment costs. Human Resources needs to resolve the issue of covering the Financial Controller's position on a temporary basis. Which TWO of the options below will be suitable in these circumstances?

A) Early retirement
B) Secondment
C) Job rotation
D) Job enlargement
E) Internal promotion


3. Which of the following is an example of sustainability impacting operations management?

A) A company keeps profits within the business for future investment
B) A company only buys printer paper that has been recycled
C) A company has a whistle-blowing policy
D) A company sells goods to developing nations


4. Which of the following statements regarding shamrock organisations are true?
1:Shamrock organisations typically comprise four discrete components.
2:The core group of executives are often supported by external contractors and part-time staff.
3:One of the main characteristics of a shamrock organisation is its flexibility.

A) 1 + 2 + 3
B) 2
C) 2 + 3
D) 1 + 2
E) 1 + 3
F) 3
G) 1


5. DTR is a publishing company specialising in the production of technical journals and product specifications Because of the volumes of information required to run the business effectively, the finance function of the company is considering migrating to cloud based technologies.
Which of the following is most likely to be a benefit of such a move for the company?

A) Established work patterns
B) Access to stand alone systems
C) Improved version control
D) Periodic system updates


Solutions:

Question # 1
Answer: A,B
Question # 2
Answer: B,D
Question # 3
Answer: B
Question # 4
Answer: C
Question # 5
Answer: B

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