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100+ Free CIMA E2 Practice Questions

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Artificial intelligence and machine learning most directly enable new value creation in finance by:

A
B
C
D
to track
2026 Statistics

Key Facts: CIMA E2 Exam

60

Objective-Test Questions

AICPA & CIMA Objective Test

90 min

Exam Time

AICPA & CIMA Objective Test

100/150

Scaled Pass Mark

AICPA & CIMA

30%

Business Models Weight

Management Blueprint 2026-2027

30%

Managing People Weight

Management Blueprint 2026-2027

On-demand

Booking

Pearson VUE

CIMA E2 Managing Performance is an on-demand, computer-based objective test of approximately 60 questions in 90 minutes, sat at Pearson VUE or via online proctoring. The 2026-2027 management-level blueprint distributes the syllabus across Business models and value creation (30%), Managing people performance (30%), Managing projects (20%), and Managing change and organisational improvement (20%). Objective tests are scored on a 150-point scale with a pass mark of 100. AICPA & CIMA sets exam fees regionally and does not publish a fixed per-window pass rate.

Sample CIMA E2 Practice Questions

Try these sample questions to test your CIMA E2 exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1In the context of CIMA E2, what is the primary purpose of a 'business model'?
A.It describes how an organisation creates, delivers and captures value
B.It is a legally required document filed with company registrars
C.It is the same as the annual statutory financial statements
D.It is solely a forecast of next year's tax liability
Explanation: A business model articulates the logic by which an organisation creates value for customers, delivers that value through its operations, and captures a share of it as profit or other returns. It is a management and strategy concept, not a legal or accounting filing.
2Osterwalder's Business Model Canvas divides the model into nine building blocks. Which block describes the most important assets required to make the model work?
A.Customer Segments
B.Key Resources
C.Channels
D.Revenue Streams
Explanation: Key Resources are the physical, intellectual, human and financial assets a firm needs to deliver its value proposition, reach markets and earn revenue. They sit on the cost (left) side of the canvas alongside Key Activities and Key Partnerships.
3A company shifts from selling software outright to charging a recurring monthly fee for access. This is an example of changing which element of its business model?
A.Its corporation tax residence
B.Its registered office location
C.Its revenue model from transactional to subscription
D.Its statutory audit threshold
Explanation: Moving from one-off licence sales to recurring access fees changes the revenue model from transactional to a subscription (recurring) model, smoothing income and deepening customer relationships. This is a classic operating/business model innovation tested in E2.
4Within the CGMA value-creation perspective, the 'six capitals' of integrated reporting include all of the following EXCEPT:
A.Natural capital
B.Financial capital
C.Manufactured capital
D.Reputational capital
Explanation: The IIRC Integrated Reporting framework identifies six capitals: financial, manufactured, intellectual, human, social and relationship, and natural. 'Reputational capital' is not one of the six; reputation is generally reflected within social and relationship capital.
5Porter's value chain distinguishes primary activities from support activities. Which of the following is a PRIMARY activity?
A.Outbound logistics
B.Technology development
C.Firm infrastructure
D.Human resource management
Explanation: Porter's primary activities are inbound logistics, operations, outbound logistics, marketing and sales, and service. Outbound logistics covers storing and distributing finished goods to customers. The other three options are support activities.
6Digital business models often display 'network effects'. What best describes a network effect?
A.Profits fall automatically as the customer base grows
B.The product becomes more valuable to each user as more users join
C.The cost of broadband connectivity rises with usage
D.The firm must build more physical retail stores
Explanation: A network effect exists when the value of a product or platform increases for each participant as the total number of participants grows, as with social networks or marketplaces. This can create powerful first-mover advantages and winner-takes-most dynamics.
7A 'platform' (two-sided market) business model primarily creates value by:
A.Eliminating the need for any pricing decisions
B.Manufacturing all goods sold in-house
C.Facilitating exchanges between two distinct groups of users
D.Avoiding all use of digital technology
Explanation: Platform models such as ride-hailing or marketplaces create value by connecting two interdependent user groups (for example riders and drivers, buyers and sellers) and facilitating transactions between them. Pricing on each side must balance to grow both groups.
8Which technology is most associated with creating a tamper-evident, distributed ledger that can underpin new operating models in finance and supply chains?
A.Word processing
B.Analogue telephony
C.Spreadsheets
D.Blockchain (distributed ledger technology)
Explanation: Blockchain, or distributed ledger technology, records transactions across many nodes so that records are difficult to alter retrospectively, supporting trust without a central intermediary. E2 covers how such emerging technologies enable new operating and business models.
9An ecosystem business model differs from a traditional linear value chain mainly because it:
A.Coordinates a web of partners who co-create value around a core offering
B.Prohibits any external partnerships
C.Is restricted to public-sector entities
D.Relies on a single supplier and single customer only
Explanation: Business ecosystems involve interdependent organisations (suppliers, complementors, platforms, customers) that co-create value around a central offering, rather than a simple sequential chain. Orchestrating these relationships is a key E2 theme in new operating models.
10In the Business Model Canvas, the 'Value Proposition' block answers which question?
A.Where is our head office located?
B.Which customer problems are we solving and what benefits do we deliver?
C.Who are our key suppliers?
D.What is our depreciation policy?
Explanation: The Value Proposition describes the bundle of products and services that creates value for a specific customer segment by solving a problem or satisfying a need. It is the reason customers choose one firm over another.

About the CIMA E2 Exam

CIMA E2 Managing Performance is the enterprise-pillar paper of the CGMA Professional Qualification management level. It examines how strategy is implemented through business models and value creation, managing people performance, managing projects, and managing change and organisational improvement, assessed by an on-demand objective test of around 60 questions.

Questions

60 scored questions

Time Limit

90 minutes

Passing Score

Scaled score of 100 out of 150 (commonly described as 70%)

Exam Fee

Set regionally by AICPA & CIMA; check the current CIMA fees schedule for your country (AICPA & CIMA / Pearson VUE)

CIMA E2 Exam Content Outline

30%

Business models and value creation

Business model concepts, the Business Model Canvas, value chains, the six capitals and integrated reporting, digital, platform and subscription models, and how new operating models improve organisational performance.

30%

Managing people performance

Leadership and management styles, motivation theory, individual and team performance, appraisal and coaching, negotiation, influence and persuasion, communication, meetings, and conflict handling.

20%

Managing projects

Project life-cycle phases, scope and the iron triangle, planning tools such as Gantt charts, critical path and PERT, risk registers, earned value, stakeholder management, and project leadership.

20%

Managing change and organisational improvement

Change models including Lewin, Kotter and ADKAR, resistance to change, organisational culture, and improvement approaches such as BPR, lean, Kaizen, TQM, Six Sigma and benchmarking.

How to Pass the CIMA E2 Exam

What You Need to Know

  • Passing score: Scaled score of 100 out of 150 (commonly described as 70%)
  • Exam length: 60 questions
  • Time limit: 90 minutes
  • Exam fee: Set regionally by AICPA & CIMA; check the current CIMA fees schedule for your country

Keys to Passing

  • Complete 500+ practice questions
  • Score 80%+ consistently before scheduling
  • Focus on highest-weighted sections
  • Use our AI tutor for tough concepts

CIMA E2 Study Tips from Top Performers

1Use the syllabus weightings to allocate time, giving most attention to business models and people performance, which together cover about 60 percent.
2Learn the named models precisely, including Lewin, Kotter, ADKAR, Tuckman, Belbin and the Business Model Canvas, because objective-test questions often hinge on exact definitions.
3Practise short numerical and analysis items such as PERT durations, critical path, float and earned-value indices under time pressure.
4Build an error log that tags mistakes by syllabus area and model so you can target weak topics before the exam.
5Rehearse pacing at roughly 90 seconds per question to match the 60-question, 90-minute objective-test format.
6Read each scenario stem carefully, since E2 frequently tests application of a model to a short business situation rather than rote recall.

Frequently Asked Questions

How many questions are on the CIMA E2 exam?

CIMA E2 is an on-demand objective test of approximately 60 questions answered in 90 minutes. Questions include multiple choice, number entry and drag-and-drop formats delivered at Pearson VUE or via online proctoring.

What is the CIMA E2 pass mark?

CIMA objective tests, including E2, are reported on a scaled score from 0 to 150 with a pass mark of 100. This scaled threshold is widely described as equivalent to roughly 70 percent.

What are the CIMA E2 syllabus weightings?

Under the CGMA Professional Qualification 2026-2027 management-level blueprint, E2 covers Business models and value creation at 30 percent, Managing people performance at 30 percent, Managing projects at 20 percent, and Managing change and organisational improvement at 20 percent.

How much does CIMA E2 cost?

AICPA & CIMA sets objective-test fees regionally, so the E2 fee depends on your country. Check the current CIMA fees schedule before booking, and budget for student registration and an annual subscription as well.

Is CIMA E2 a computer-based exam?

Yes. E2 is a computer-based, on-demand objective test that you can book and sit at a Pearson VUE test centre or take through online proctoring, rather than only on fixed exam dates.

Can I resit CIMA E2 if I fail?

Yes. CIMA objective tests can be resat on demand. You simply rebook through Pearson VUE and pay the exam fee again, subject to CIMA scheduling rules between attempts.

Where does E2 fit in the CIMA qualification?

E2 is the enterprise-pillar paper of the management level of the CGMA Professional Qualification. Together with E1, P2 and F2 objective tests and the management-level Case Study, it completes that level.

How long should I study for CIMA E2?

Many candidates budget around 90 to 150 study hours for a single management-level objective test, typically over 8 to 12 weeks alongside work, finishing with timed mock exams.