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Accountant CIMA-SCS Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Develop Business Strategy15–25%- Evaluate internal and external environments
- Analyse organisational mission, vision and objectives
- Formulate strategic options and select appropriate strategies
- Plan strategy implementation and governance
Topic 2: Recommend and Maintain Sound Control Environment15–25%- Design and assess internal control systems
- Recommend assurance and reporting processes
- Ensure compliance with laws, regulations and standards
- Evaluate governance structures and ethical frameworks
Topic 3: Evaluate Business Ecosystem and Environment15–25%- Assess industry structure and competitive forces
- Assess impact of digital transformation and innovation
- Evaluate stakeholder interests and influence
- Analyse macro-environmental factors (political, economic, social, technological, legal, environmental)
Topic 4: Evaluate and Mitigate Risk15–25%- Recommend risk mitigation and response strategies
- Assess risk likelihood and impact
- Design and evaluate risk management frameworks and controls
- Identify and categorise strategic, operational, financial and compliance risks
Topic 5: Recommend Financing Strategies15–25%- Evaluate mergers, acquisitions and divestment decisions
- Assess capital structure and cost of capital
- Evaluate funding requirements and sources
- Recommend dividend, investment and financing policies

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Accountant Strategic Case Study Exam Sample Questions (Q14-Q19):

NEW QUESTION # 14
- Training on cyber security upon starting at company and refreshed annually
- Policies for staff set up
- Hardware controls such as biometrics
- Software controls such as passwords, 2FA, tokens
- Should not use personal devices

Answer: A


NEW QUESTION # 15
- Self-interest
- Self-review
- Advocacy
- Familiarity
- Intimidation
- Adverse interest

Answer: C


NEW QUESTION # 16
- Daistruk is in roundland only and would have minimal exposure to currency risk
- If they expand, they will need to consider it
- If they generate cash in another currency, they will need to convert it to R$ as that would be their base currency
- Long term profitability will be affected by ex. movements

Answer: D


NEW QUESTION # 17
Oregano

Answer: C


NEW QUESTION # 18
Cilantro

Answer: A


NEW QUESTION # 19
......

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