Free CIMA CIMAPRA19-E03-1-ENG Exam Questions

Become CIMA Certified with updated CIMAPRA19-E03-1-ENG exam questions and correct answers

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Total 280 Questions | Updated On: Jan 13, 2026

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Question 1

BBB is a manufacturer that has been criticized in the financial press because it does not have a policy for sustainability.
Which THREE of the following elements would be crucial to BBB successfully embedding sustainability into its activities? (Choose three.)

A : should include sustainability targets in performance appraisal.

B : B's Board should make a commitment to sustainability.

C : should give all its staff training in sustainability.

D : should spend at least 0.1% of its Net Profit on sustainability projects.

E : should employ a new public relations consultancy.

F : should investigate the costs and benefits of establishing a sustainability department.

Answer: A,B,C

Question 2

DDD has just issued a profit forecast in connection with a proposed take-over of a business. The take-over is strongly opposed by the target company. DDD's Management Accountant played a large part in helping DDD's Finance Director prepare the profit forecast. However, the Management Accountant believes that the profit forecast is overly optimistic and is based on some false assumptions. As a result the Management Accountant thinks the profit forecast is misleading. Select THREE of the actions below which are consistent with CIMA's Code of Ethics.

A : Management Accountant should follow established internal procedures.

B : Management Accountant should obtain advice from his professional body/bodies.

C : Management Accountant should resign from his job.

D : Management Accountantshould maintain a discreet silence.

E : Management Accountant should anonymously inform the media of his concerns.

F : Management Accountantshould publicly accuse the Finance Director of issuing a misleading profit forecast.

Answer: A,B,C

Question 3

Which of the following is adirectexternal change trigger?

A : powerful competitor forcing an Organization to cut its prices.

B : general increase in the use of the Internet by society.

C : introduction of new environmental protection policies by the government.

D : economic recession in an Organization's home country.

Answer: A

Question 4

PQR is a charity which has an excellent reputation within its home country. PQR employs over 300 highly experienced staff and has 200 skilled volunteers. PQR's funding mainly comes from donations from the public but its public profile is low compared to larger, more publicized charities.
Due to a recent recession, public donations to PQR have fallen in the last five years, but demand for its services continues to grow.
The government of the country in which PQR operates is encouraging greater collaboration between charities and there have been several recent successful mergers within the charity sector. PQR has recently been approached by a high profile and well funded charity, DDD, with a merger proposal. DDD offers complementary services to those offered by PQR.
Which TWO of the following factors would most likely be considered as an 'opportunity' for PQR? (Choose two.)

A : ghly experienced staff

B : nations from the public

C : owing demand for its services

D : excellent reputation of DDD

E : rging with DDD

Answer: A,C

Question 5

PPP is a state owned national railway operator. It has many divisions, each focusing on specific areas of the country.
PPP's mission statement is 'to provide a safe, punctual and reliable public transport service at lowest cost to its passengers and the government'.
Which THREE of the following divisional performance measures should PPP adopt?

A : turn on investment (ROI)

B : vel of carbon emissions

C : rcentage of trains arriving within 2 minutes of scheduled time

D : t per passenger mile

E : mber of accidents or near misses each month

Answer: A,C,D

Page: 1 / 56

Total 280 Questions | Updated On: Jan 13, 2026

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