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CIMA Managing Finance in a Digital World Sample Questions:

1. DnD1_0151-R2-D: Match each of the ethical principles with the correct brief scenario.

2. The Finance function of XZY company, which is based in the UK. are planning how they can minimise the corporation tax costs Which of the following is correct?

A) Tax avoidance operates within the spirit of the law.
B) Tax avoidance is the same as tax mitigation
C) Tax avoidance aims to reduce the amount of tax payable and is illegal
D) Tax avoidance aims to reduce the amount of tax payable and is legal

3. C's company wants to increase socially responsible cost effective practices across it's supply chain C who is a member of the finance function has been asked to see how this can be achieved and is going to use the 'information to impact framework* to do this.
Which of the following is the correct order in which the required activities will need to be earned out?

A) Analyse. Assemble, Advise. Apply
B) Assemble, Analyse , Advise. Apply
C) Apply. Advise Analyse, Assemble
D) Advise. Assemble. Apply. Analyse

4. 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?

A) Employee turnover
B) Staff approaching retirement age
C) Absence and sickness rates
D) Changes to the minimum wage legislation

5. Which of the following is an example of a computerised system that is used to plan production requirements of raw materials, work-in-progress and finished goods?

A) Total quality management (TQM)
B) Enterprise resource planning (ERP)
C) Manufacturing resource planning (MRP II)
D) Material requirement planning (MRP)

Solutions: