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Accountant CIMA-SCS Exam Syllabus Topics:

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

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Accountant Strategic Case Study Exam Sample Questions (Q12-Q17):

NEW QUESTION # 12
Mint

Answer: C


NEW QUESTION # 13
- Can't take advantage of favourable rates

Answer: A


NEW QUESTION # 14
Marjoram

Answer: C


NEW QUESTION # 15
- Lack of leadership skills
- Risk blindness - lack of engagement with risks
- Inadequate info to and from board
- Complexity and problems in control environment

Answer: B


NEW QUESTION # 16
Machine Pre-wash

Answer: A


NEW QUESTION # 17
......

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