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| Section | Weight | Objectives |
|---|
| Recommend Financing Strategies | 15–25% | - Assess capital structure and cost of capital - Evaluate mergers, acquisitions and divestment decisions - Evaluate funding requirements and sources - Recommend dividend, investment and financing policies
|
| Evaluate Business Ecosystem and Environment | 15–25% | - Assess industry structure and competitive forces - Evaluate stakeholder interests and influence - Assess impact of digital transformation and innovation - Analyse macro-environmental factors (political, economic, social, technological, legal, environmental)
|
| Develop Business Strategy | 15–25% | - Analyse organisational mission, vision and objectives - Formulate strategic options and select appropriate strategies - Plan strategy implementation and governance - Evaluate internal and external environments
|
| Evaluate and Mitigate Risk | 15–25% | - Assess risk likelihood and impact - Design and evaluate risk management frameworks and controls - Recommend risk mitigation and response strategies - Identify and categorise strategic, operational, financial and compliance risks
|
| Recommend and Maintain Sound Control Environment | 15–25% | - Design and assess internal control systems - Evaluate governance structures and ethical frameworks - Recommend assurance and reporting processes - Ensure compliance with laws, regulations and standards
|
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Accountant Strategic Case Study Exam Sample Questions (Q76-Q81):
NEW QUESTION # 76
Sandwiches (Nasty Sandwiches)
Answer: D
NEW QUESTION # 77
- Responsibility of the board of directors, the executive directors, and the non-executive directors
- Board of directors is ultimately to blame if things go wrong in the organisation
- A. Aim of integrity of data
- B. Aim of Availability
- C. Roles of the chairman
- D. Governance definition
Answer: D
NEW QUESTION # 78
- Old shareholders will continue to be shareholders for Daistruk
- Would receive dividends
- Capital gains tax change from selling shares would be deferred since no cash is exchanged
- A. Advantages of earnout
- B. Benefits of interest rate swap
- C. Advantages of share for share exchange
- D. Advantages of equity over debt financing
Answer: C
NEW QUESTION # 79
- Investigation team set up
- Commence investigation with enough resources and time
- Communicate with 3rd parties
- Press release from Daistruk
- A. Responses to unethical behaviour
- B. Reasons to use a risk register
- C. Roles of the chief executive
- D. Risks with Cost Leadership Strategy
Answer: A
NEW QUESTION # 80
- Self-interest
- Self-review
- Advocacy
- Familiarity
- Intimidation
- Adverse interest
- A. Reason why poor corporate governance causes failure
- B. Strategic risks of Drone investment for Daistruk
- C. Threats to compliance with fundamental ethical principles
- D. Risks with Focus Strategy
Answer: C
NEW QUESTION # 81
......
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