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CIMA E1 Exam Questions
Managing Finance in a Digital World (Page 7 )

Updated On: 27-Feb-2026
Page 7 of 60
PDF with 295 Questions

X Company has several distinctive corporate social responsibility stances including a concentration on the triple bottom line, being proactive, and treating stakeholders as partners. According to Johnson, Whittington and Schools' categorization which of the following stances would best fit X?

  1. Forum for stakeholder interaction
  2. Shaper of society
  3. Enlightened self-interest
  4. Laissez-faire

Answer(s): A



T is employed as an HR manager for a chain of hotels. A large part of her role is to assist the HR director with forecasting personnel requirements for the next one, three and six month periods respectively.

Which TWO of the following factors should be taken into consideration when forecasting personnel requirements?

  1. Staff approaching retirement age
  2. Absence and sickness rates
  3. Changes to the minimum wage legislation
  4. Employee turnover

Answer(s): B,D



Organisation X is 6 months into an overhaul in its supply chain management and production process.

The organisation aims to prevent errors before they occur, demands participation by all, including customers and suppliers, and the structure is driven by the entire Board of Directors. Which method of management has Organisation X adopted?

  1. Total Quality Management
  2. Six Sigma
  3. Quality Circles
  4. Kaizen

Answer(s): A



A manufacturing company had major issues with quality standards and as a result received a number of complaints from its customers.

Due to this the company's senior management has considered some new objectives for the business.

Which of the following comply with all requirements of a SMART objective and will help to overcome this issue?

Select ALL that apply.

  1. To reduce the number of complaints due to quality issues by 28% by the end of the year.
  2. To reduce defects from 53 per 1000 to 35 per 10,000 within 10 months.
  3. To reduce the current level of defects from Oper 1,000 to 35 per 1,000 by the end of the month.
  4. To reduce quality issues significantly within eight weeks.
  5. To reduce the number of complaints from 754 to 450 as soon as possible
  6. To increase output from 2,500 units per hour to 3,500 units per hour within a year.

Answer(s): A,B



Stephanie has just secured a job as a management accountant for a well-known banking firm. She needs to understand the organisation's financial position.

What should she do first in order to gain this understanding?

  1. Record the organisation's transactions in the books of prime entry.
  2. Inform the tax authorities of the organisation's revenues.
  3. Total all the day books and enter them into ledgers.
  4. Submit the company's accounts to the IFRS.

Answer(s): A






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