Try CIMA : E1 valid & accurate questions and answers
Updated: Sep 07, 2026
No. of Questions: 335 Questions & Answers with Testing Engine
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CIMA E1 Exam Overview:
| Certification Vendor: | CIMA (AICPA & CIMA) |
|---|---|
| Exam Name: | Managing Finance in a Digital World |
| Exam Number: | E1 |
| Passing Score: | 100/150 (scaled score, approx. 67%) |
| Exam Duration: | 90 minutes |
| Exam Price: | Varies by region: approx. £120–£195 / $150–$240 / €140–€220 |
| Certificate Validity Period: | Indefinite (subject to CIMA membership & annual CPD compliance) |
| Related Certifications: | F1 Financial Reporting Operational Case Study Exam CGMA Designation P1 Management Accounting CIMA Strategic Level CIMA Advanced Diploma in Management Accounting |
| Real Exam Qty: | 60 |
| Exam Format: | Number entry, Multiple choice, Multiple response, Drag-and-drop, Computer-based objective test |
| Available Languages: | English |
| Recommended Training: | CIMA Official Study Materials Kaplan Learning Astranti |
| Exam Registration: | CIMA Official Registration Pearson VUE Booking |
| Sample Questions: | CIMA E1 Sample Questions |
| Exam Way: | Onsite at Pearson VUE test centres worldwide or online via remote proctoring; available on demand year-round |
| Pre Condition: | CIMA Certificate in Business Accounting recommended; direct entry available with relevant degree or professional qualification (e.g. AAT, ACCA, ACA); active CIMA student registration required |
| Official Syllabus URL: | https://www.cimaglobal.com/Study-and-Exams/Operational-Level/E1-Managing-Finance-in-a-Digital-World/ |
CIMA E1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Role of the Finance Function | 20% | - Evolution of the finance function - Purpose and value creation - Decision support and business partnering - Stewardship, governance and ethics |
| Shape and Structure of the Finance Function | 20% | - Centralised vs decentralised finance - Shared services and outsourcing - Organisational structures and models - Roles, skills and competencies |
| Technology in a Digital World | 20% | - Digital transformation and adoption - Impact of technology on finance processes - Digital technologies: cloud, AI, automation, analytics - Emerging technologies and risks |
| Data and Information in a Digital World | 20% | - Security, privacy and compliance - Information systems and reporting - Data characteristics, quality and governance - Data analysis and interpretation |
| Finance Interacting with the Organisation | 20% | - Supporting functional and strategic goals - Cross-functional collaboration - Relationship with operations, sales and HR - Communication and influencing skills |
CIMA Managing Finance in a Digital World Sample Questions:
Question 1
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
Question 2
Which of the following best outlines the shift to higher level' skills anticipated to be fundamental to future accountants'?
A. The ability to evaluate data sources.
B. The ability to balance ledger accounts
C. The ability to collect and process data
D. The ability to produce an extended trial balance
Question 3
AB Company has recently produced a very successful brand of washing powder which has achieved high market growth and a high market share. According to the Boston Consulting Group (BCG) matrix what is the product's next stage of development?
A. Star
B. Question mark
C. Cash cow
D. Dog
Question 4
Which TWO of the following are non-incorporated organisations?
A. MN, a family-owned business sharing profits by means of dividends
B. XY, an organisation whose owners can trade their shares publicly
C. P and Q who share joint responsibility for their business and all its debts
D. The British Red Cross Society, a well known charity
E. K, who runs a business alone and is entitled to all profits
Question 5
In a manufacturing company, it is important to maintain the correct levels of inventory, with particular attention to holding and ordering costs. For each of the types of costs listed below, identify whether these are holding costs or ordering costs:
Solutions:
| Question 1 Answer: B | Question 2 Answer: C | Question 3 Answer: C | Question 4 Answer: C,E | Question 5 Answer: Only visible for members |
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