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CIMA Managing Finance in a Digital World Sample Questions:

1. M has a new job working in the finance function of HKF. a chain of hotels. At M's interview, new job working in the finance function of HKF. a chain of hotels emphasis on connecting the different activities in the organisation.
Which of the following is an example of connecting the different activities in an organisation'?

A) Cleaning the data that is produced with regard to room occupation and food and drink.
B) Producing time charts of how finance staff spend their time on different tasks.
C) Providing budgets and reports to the managers of the hotel restaurants
D) Collecting data from recruitment agencies who supply temporary staff to HKF hotels.

2. An internal audit department is set up to help prevent fraud. Which of the following are possible implications if fraud is allowed to take place?
Select ALL that apply.

A) Loss of new investors
B) Criminal charges
C) Theft of goods
D) Inadequate segregation of duties

3. YKF is a manufacturer of candles with world-wide operations.
The finance department within YKF has recently adopted the use of accounting systems that are hosted and operated by an external provider, instead of being in-house.
The technology allows different users to access elements of the accounting software, regardless of location, through either an internet browser or an app on their mobile device What technology has YKF adopted to make its accounting software more flexible?

A) Blockchain
B) Data Analytics
C) Internet of things
D) Cloud computing

4. Place 'Management accountant' or 'Financial accounant' next to each of the following statements according to which applies.

5. YZ Company has grown rapidly and has recently recruited a finance director to set up a more structured finance function. During this process care will be needed to ensure effective lines of communication between different disciplines within the whole function and to recognise the interdependencies.
Which of the following are examples of the interdependence of elements of the finance function?
Select ALL that apply.

A) Budget management
B) Internal auditing
C) Statutory financial reporting
D) Variance analysis reporting
E) Management reporting
F) Taxation management

Solutions: