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CIMA E1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Shape and Structure of the Finance Function | 20% | - Roles, skills and competencies - Organisational structures and models - Centralised vs decentralised finance - Shared services and outsourcing |
| Data and Information in a Digital World | 20% | - Security, privacy and compliance - Data analysis and interpretation - Data characteristics, quality and governance - Information systems and reporting |
| Technology in a Digital World | 20% | - Digital technologies: cloud, AI, automation, analytics - Digital transformation and adoption - Emerging technologies and risks - Impact of technology on finance processes |
| Finance Interacting with the Organisation | 20% | - Communication and influencing skills - Supporting functional and strategic goals - Cross-functional collaboration - Relationship with operations, sales and HR |
| Role of the Finance Function | 20% | - Purpose and value creation - Stewardship, governance and ethics - Evolution of the finance function - Decision support and business partnering |
CIMA Managing Finance in a Digital World Sample Questions:
When implementing a new IT system and according to the theory of Kotter, Schlesinger and Sache, which of the following is a benefit of using participation as a way of overcoming resistance to change?
- A. Conflict is dealt with in an orderly fashion.
- B. Compromise will overcome resistance.
- C. Understanding the benefits will lead to acceptance.
- D. Involving user expertise will encourage commitment.
Correct Answer: D 🗳️
Human Resource Management (HRM) and Personnel are different.
Which of the following is NOT a characteristic of Human Resource Management (HRM)?
- A. HRM focuses on facilitation rather than negotiation.
- B. HRM addresses both operational and strategic matters.
- C. HRM relies on a modern, transactional approach.
- D. HRM views employees as assets.
Correct Answer: C 🗳️
K manages the finance function of a cable manufacturing business In order to cope with an increasingly diverse workload K needs human resources to recruit someone with a digital mindset Which THREE of the following individual charactenstics should K emphasise to human resources as important in finding the right candidate?
- A. An open-minded outlook
- B. A compliant personality
- C. Adopting a 'helicopter view'
- D. A 'photographic' memory
- E. A visionary leader
Correct Answer: B,C,E 🗳️
A management accountant vacancy has arisen in the Finance Department of HJ Company. The Finance Manager is preparing the necessary paperwork for the recruitment process and is currently working on the person specification. He has contacted the company's Human Resource Department to ask for advice on which THREE of the following he should include in the person specification:
- A. Attainments
- B. Background and circumstances
- C. Salary range
- D. The job environment
- E. Special attributes
- F. The purpose and title of the job
Correct Answer: A,B,E 🗳️
Which of the following functions is responsible for the preparation of a company's statutory accounts?
- A. Treasury management
- B. Financial accounting
- C. Management accounting
- D. Corporate planning
Correct Answer: B 🗳️
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