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Accountant CIMA-SCS Exam Syllabus Topics:

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

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Accountant Strategic Case Study Exam Sample Questions (Q169-Q174):

NEW QUESTION # 169
- Makes sure board meetings are held properly
- Ensures good quality info is going all board members
- Ensures relationship between executive and non-executives are working well
- Evaluates chief exec.'s performance

Answer: B


NEW QUESTION # 170
- Hedging technique used to net off large transactions intra-group
- It reduces the number of physical transactions

Answer: B


NEW QUESTION # 171
Personal - causing damage or distress to individual eg telephone number, credit card details/bank details
Company - affecting share price rep eg customer lists, internal reporting
Legal - official s of legislation eg Classified info , GDPR

Answer: D


NEW QUESTION # 172
145•F

Answer: A


NEW QUESTION # 173
Stiff dough: Example (Peanut Butter, Sugar Cookies)

Answer: D


NEW QUESTION # 174
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