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CIMA Managing Finance in a Digital World Sample Questions:

1. A new Team Leader in Internal Audit has been asking team members about tasks that they do not think are part of their responsibility as they go beyond compliance with legislation. You are preparing a response to this to include an explanation of the requirements of a social audit. Which of the following would you include in your response?
Select ALL that apply.

A) Use of sustainable raw materials
B) Ethical investment decisions
C) Existing and potential management weaknesses and ways to rectify them
D) Observance of equal opportunities beyond that required by legislation
E) Operation of risk management process(es)
F) Adequacy of audit trail

2. Which TWO of the following are important aspects of the product in the marketing mix?

A) Warranties
B) Sponsorship
C) Advertising
D) Brand image
E) Distribution

3. 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 aims to reduce the amount of tax payable and is legal
C) Tax avoidance aims to reduce the amount of tax payable and is illegal
D) Tax avoidance is the same as tax mitigation

4. Velocity is one of the defining characteristics of Big Data. Which of the following most accurately defines what this means?

A) The different formats of data
B) The validity of data
C) The speed of data creation
D) The volume of the data

5. B is a small company that offers translation services into another language. There are very few employees and a network of translators is kept on a database Customers ask for work to be carried out through a website and B finds a suitable translator, taking a fee from the overall charge. The website is maintained by a third party What type of organisation is this?

A) Matrix
B) Modular
C) Outsourced
D) Virtual

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