Free CIMAPRA19-E01-1 Practice Test Questions and Answers (2026) | Cert Empire Practice Questions

The implementation of a new IT system in the accounts department is a classic example of a cross-functional project. It requires the specialized skills and knowledge of personnel from both the IT department (for technical implementation) and the Accounts department (for user requirements, testing, and process integration). A matrix structure is specifically designed for such scenarios. In a matrix organization, project team members report to both their functional manager (e.g., Head of IT or Head of Accounts) and the project manager. This dual-reporting relationship facilitates the coordination and sharing of resources and expertise across departmental silos, which is crucial for the project's success.

A. Geographical: This structure is organized by physical location or region and is irrelevant for an internal project focused on a specific business function.

C. Divisional: This structure is based on products, services, or distinct markets, which does not apply to an internal support function project like this one.

D. Functional: A purely functional structure would house the project within a single department, creating communication barriers and making it difficult to secure and coordinate resources from another department (e.g., IT).

1. CIMA Official Terminology (2022). The official CIMA guide defines a Matrix Structure as: "A structure that formally groups people by function and by product or project. It is a combination of a functional and a divisionalised structure." This definition directly supports its use for projects that cut across functional lines. (Section: M

Page 28).

2. Robbins

S. P.

& Judge

T. A. (2018). Organizational Behavior (18th ed.). Pearson. In Chapter 15

"Foundations of Organization Structure

" the authors explain that the key strength of the matrix structure is "its ability to facilitate coordination when the organization has a multiplicity of complex and interdependent activities... The matrix reduces the tendency of departmental members to become so busy protecting their own little worlds that the organization’s overall goals become secondary." This directly applies to coordinating IT and Accounts for a system implementation. (Chapter 15

Section: The Matrix Structure).

3. Kerzner

H. (2017). Project Management: A Systems Approach to Planning

Scheduling

and Controlling (12th ed.). Wiley. This foundational project management text

widely used in university curricula

states that the matrix structure is developed to "combine the advantages of the pure functional structure and the pure project structure." It highlights that this structure is ideal for managing projects that require input from multiple functional areas

as is the case with an IT system implementation for a specific department. (Chapter 3

Section 3.6: Matrix Organizational Form).