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Accountant CIMA-SCS Exam Syllabus Topics:

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

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Accountant Strategic Case Study Exam Sample Questions (Q22-Q27):

NEW QUESTION # 22
- Paid cash early
- Potential for shareholders to get paid even more if they can achieve targets

Answer: B


NEW QUESTION # 23
- Machinery not working properly
- Data leaks can cause bad reputation
- Social media - use of customers using it to complain
- Daistruk have IT specialists

Answer: C


NEW QUESTION # 24
Serving line temperature?

Answer: A


NEW QUESTION # 25
- Long term legal agreement needs to be in place
- Partnering with another to share costs and profits
- Long term commitment required

Answer: B


NEW QUESTION # 26
Appetizers (Bad Appetizers)

Answer: C


NEW QUESTION # 27
......

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