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CIMA E1 Exam Syllabus Topics:

CIMA Managing Finance in a Digital World Sample Questions:

1. Company V has made the decision to operate using Six Sigma in order to manage the supply chain within the production process. What process below is the method used to continually monitor and chart a process while it is operating?

A) Reverse logistics
B) Statistical process control
C) Lean thinking
D) Material requirements planning

2. There are four types of quality cost - prevention, appraisal, internal and external failure. Which of the following provides the best description for an external failure cost?

A) The cost of training staff
B) The cost of repairing products returned by customers
C) The cost of inspecting finished goods
D) The cost to repair a machine that has broken down

3. The following statements are from which section of the UK Combined Code?
1:The board should disclose a balanced and understandable assessment of the company's position and prospects in the financial reports.
2:The board should maintain an appropriate relationship with the company's external auditor.

A) Remuneration
B) Effectiveness
C) Leadership
D) Accountability
E) Shareholder relations

4. The Finance Function of PRS Company have been working with the Human Resources function (HR) lo develop a series of Key Performance Indicators (KPIs).
Which of the following HR activities would be the focus of the proposed 'employee satisfaction scores" KPI?

A) Training and development
B) Selection and recruitment
C) Performance management
D) Motivation management

5. Dismissal is a drastic form of disciplinary action. Which THREE of the following examples would constitute fair dismissal?

A) A senior manager has been passing product information to competitors.
B) It has been discovered that the Management Accountant embezelled $10,000.
C) A driver has been convicted of driving whilst under the influence of alcohol and has received a driving ban for 24 months.
D) The Office Junior was 10 minutes late returning from lunch twice last week.
E) The Sales Manager has requested flexible working hours.
F) The Office Manager has announced that she is pregnant.

Solutions: