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

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Accountant Strategic Case Study Exam Sample Questions (Q131-Q136):

NEW QUESTION # 131
3/4 TSP

Answer: C


NEW QUESTION # 132
commonly used model for analysing the possible strategic direction that an organisation can follow
*Market penetration
increase market share using existing products in existing markets:
- advertising, promotions, quantity discounts
*product development
new product to existing markets
- dealings with known customers and consumer base
increase sales by taking the present product to new markets or new segments
*market development
*Diversification - related and unrelated
The risky option. New products to new markets. It can spread risk by broadening the portfolio and lead to 'synergy based benefits'

Answer: A


NEW QUESTION # 133
Congo, Brownies

Answer: B


NEW QUESTION # 134
- Staff recruitment needed for drone operators = expensive, need to know local laws, H&S
- Demand for drone deliveries could vary
- Public safety risk
- Cost of investment

Answer: B


NEW QUESTION # 135
Thyme

Answer: C


NEW QUESTION # 136
......

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