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Accountant CIMA-SCS Exam Syllabus Topics:

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

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Accountant Strategic Case Study Exam Sample Questions (Q138-Q143):

NEW QUESTION # 138
Generial Info

Answer: A


NEW QUESTION # 139
Manual final

Answer: C


NEW QUESTION # 140
- Costs to Daistruk paying in another currency would increase as R$ worth less

Answer: B


NEW QUESTION # 141
- Allows money to be converted right away
- Converted at known ex. rate so currency risk is avoided

Answer: C


NEW QUESTION # 142
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: C


NEW QUESTION # 143
......

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