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Accountant CIMA-SCS Exam Syllabus Topics:

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

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Accountant Strategic Case Study Exam Sample Questions (Q38-Q43):

NEW QUESTION # 38
- Reputational risk depending on media coverage
- Staff redundancies
- Costs overrunning
- IT compliance needed
- More prone to hacking due to new tech
- Do Daistruk have resources to deal with robots on day to day basis?
- Robots may not work as required

Answer: D


NEW QUESTION # 39
Generial Info

Answer: C


NEW QUESTION # 40
- 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: A


NEW QUESTION # 41
- Financing decisions (where to get money from)
- Investment decisions (what to do with money)
- Dividend decisions (what to do with cash earned)

Answer: A


NEW QUESTION # 42
- Allows money to be converted right away
- Converted at known ex. rate so currency risk is avoided

Answer: D


NEW QUESTION # 43
......

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