CIMA E1 · Operational Level
B. Technology in a digital world
This section examines how digital technologies and systems drive business transformation, covering automation, artificial intelligence, data management, and cloud computing. Students evaluate the strategic impact of emerging technologies on organisational finance functions and explore the ethical implications of Industry 4.0.
- 15 lessons
- 2 modules
- 2.8h of video
- ~20% of the exam
What you'll learn
By the end of B. Technology in a digital world.
- Explain the characteristics and drivers of the fourth industrial revolution and its impact on business operations
- Identify key digital technologies including automation, artificial intelligence, and cloud computing, and describe their organisational applications
- Analyse how emerging technologies transform finance functions and enable data-driven decision-making
- Evaluate the strategic implications of digital transformation on finance roles, skills, and business models
- Assess the ethical, governance, and risk considerations associated with technology adoption in finance
The lessons
15 lessons, module by module.
Technologies used in business and finance (*with 2026 updates)
7 lessons- 1 The fourth industrial revolution 11m
- 2 Key technologies for organisations - part 1 8m
- 3 Key technologies for organisations - part 2 15m
- 4 Key technologies for organisations - part 3 10m
- 5 Understanding generative AI (2026 syllabus) - part 1 13m
- 6 Understanding generative AI (2026 syllabus) - part 2 10m
- 7 Understanding generative AI (2026 syllabus) - part 3 10m
Digital technologies and the finance function (*with 2026 updates)
8 lessons- 1 The impact of technologies on finance - part 1 12m
- 2 The impact of technologies on finance - part 2 13m
- 3 The impact of technologies on finance - part 3 11m
- 4 The impact of technologies on finance - part 4 8m
- 5 Key digital skills 11m
- 6 Data ethics and CDR 12m
- 7 How AI is transforming the accounting function (2026 syllabus) - part 1 11m
- 8 How AI is transforming the accounting function (2026 syllabus) - part 2 14m
Questions
About B. Technology in a digital world.
What does the Technology in a Digital World section cover?
This section explores how digital technologies and systems transform modern business operations, with particular emphasis on their impact on finance functions. It covers automation, artificial intelligence, data management, cloud computing, and the fourth industrial revolution, while evaluating the strategic and ethical implications of emerging technologies on organisational finance roles and business models.
Is this section important for the E1 exam?
Yes, this section is a core component of the CIMA E1 syllabus and carries significant exam weight. The operational level assessment tests understanding of how organisations leverage digital technologies to create competitive advantage, manage data effectively, and transform finance operations. Questions typically require candidates to evaluate strategic technology impacts and consider implementation challenges.
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