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CIMA E3 Exam With Confidence Using Practice Dumps

Exam Code:
E3
Exam Name:
E3 Strategic Management
Certification:
Vendor:
Questions:
280
Last Updated:
Feb 26, 2026
Exam Status:
Stable
CIMA E3

E3: CIMA Strategic Exam 2025 Study Guide Pdf and Test Engine

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E3 Strategic Management Questions and Answers

Question 1

Which of the following is NOT one of the main principles contained within the UK Corporate Governance Code?

Options:

A.

Remuneration

B.

Leadership

C.

Disclosure

D.

Accountability

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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.

Options:

A.

The Management Accountant should follow established internal procedures.

B.

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

C.

The Management Accountant should resign from his job.

D.

The Management Accountant should maintain a discreet silence.

E.

The Management Accountant should anonymously inform the media of his concerns.

F.

The Management Accountant should publicly accuse the Finance Director of issuing a misleading profit forecast.

Question 3

BBB operates a small chain of coffee shops within Country X. a mature economy in northern Europe. BBB was established 20 years ago and currently employs over 150 staff in 25 shops located in major towns and cities throughout Country X. BBB attracts a wide range of customers, who are attracted by its extensive menu of coffee products and food Customers can either consume their purchases within the shop or can take their purchases away.

Which THREE of the following external environmental changes would have the greatest impact on BBB in the next three years?

Options:

A.

A worldwide shortage of coffee beans due to climate changes, affecting availability.

B.

The opening of an internationally renowned chain of coffee shops in Country X.

C.

An increase in the national statutory minimum wage in Country X.

D.

A planned refurbishment of 80% of BBB's shops to update its image and increase shop floor space

E.

An increase in the average age of the population in Country X due to falling birth rates.