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| Section | Objectives |
|---|
| Topic 1: Strategy Development | - Strategic analysis and diagnosis
- 1. Strategic position evaluation
- 2. Internal capability assessment
- 3. External environment analysis
- Strategy formulation
- 1. Corporate strategy options
- 2. Business model design
|
| Topic 2: Financial Strategy | - Investment and financing decisions
- 1. Investment appraisal
- 2. Capital structure considerations
- Value creation and financial governance
- 1. Financial risk management
- 2. Shareholder value analysis
|
| Topic 3: Strategy Implementation | - Performance management systems
- 1. Strategic performance measurement
- 2. KPIs and dashboards
- Organisational change and execution
- 1. Project and program delivery
- 2. Change management
|
| Topic 4: Risk Management and Governance | - Corporate governance
- 1. Ethics and compliance
- 2. Board responsibilities
- Enterprise risk management
- 1. Risk identification and assessment
- 2. Risk mitigation strategies
|
| Topic 5: Digital Strategy and Sustainability | - Sustainability and ESG
- 1. Sustainable business strategy
- 2. Environmental and social impact
- Digital transformation
- 1. Data-driven decision making
- 2. Technology-enabled business models
|
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Accountant Strategic Case Study Exam Sample Questions (Q48-Q53):
NEW QUESTION # 48
- Impacts future audit work if disciplinary hearing needed
- If guilty party identified, need to follow up with police
- A. Arguments AGAINST using internal audit department in fraud situations
- B. Responses to unethical behaviour
- C. Arguments for using internal audit department in fraud situations
- D. Aim of confidentiality (elements of strategies)
Answer: A
NEW QUESTION # 49
- Binding agreement to convert from one currency to another on a certain future date agreed today
- Fixes rate today, paid later
- Easy to set up from banks, low transaction costs
- Can be tailored
- BUT does not allow Daistruk to take advantage of favourable ex. rate movements
- A. Daistruk currency risks
- B. Types of decisions
- C. Translation risk
- D. Forward contract
Answer: D
NEW QUESTION # 50
- No transaction costs
- Cheap and simple way to protect against ex. risk
- A. Adv. of Currency Futures
- B. Disadv. of Currency Futures
- C. Types of currency risk
- D. Adv. of Money Market Hedge
Answer: A
NEW QUESTION # 51
- Comply with laws
- Meet contractual obligations
- Safeguard informational assets of an entity
- A. Sources of reputational risk
- B. Impact of downtime for Daistruk IT system
- C. Aim of confidentiality (elements of strategies)
- D. Threats to compliance with fundamental ethical principles
Answer: C
NEW QUESTION # 52
Sea food
- A. Tan
- B. White
- C. Red
- D. Yellow
Answer: A
NEW QUESTION # 53
......
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