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Accountant CIMA-SCS Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Evaluate and Mitigate Risk	15–25%	- Design and evaluate risk management frameworks and controls - Identify and categorise strategic, operational, financial and compliance risks - Assess risk likelihood and impact - Recommend risk mitigation and response strategies
Topic 2: Evaluate Business Ecosystem and Environment	15–25%	- Assess industry structure and competitive forces - Assess impact of digital transformation and innovation - Analyse macro-environmental factors (political, economic, social, technological, legal, environmental) - Evaluate stakeholder interests and influence
Topic 3: Recommend Financing Strategies	15–25%	- Assess capital structure and cost of capital - Recommend dividend, investment and financing policies - Evaluate funding requirements and sources - Evaluate mergers, acquisitions and divestment decisions
Topic 4: Develop Business Strategy	15–25%	- Analyse organisational mission, vision and objectives - Formulate strategic options and select appropriate strategies - Plan strategy implementation and governance - Evaluate internal and external environments
Topic 5: Recommend and Maintain Sound Control Environment	15–25%	- Ensure compliance with laws, regulations and standards - Recommend assurance and reporting processes - Evaluate governance structures and ethical frameworks - Design and assess internal control systems

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Accountant Strategic Case Study Exam Sample Questions (Q165-Q170):

NEW QUESTION # 165
*Availability- maximise biz hours
*Confidentiality- protection from unauthorised access- passwords & encryption
*Integrity of data- reliability of data
*Integrity of processing- protection against inproper use

A. Clientele effect
B. Porters Generic Strategies - how to gain competitive advantage
C. Scrip dividend
D. AICPA reporting framework (cyber security objectives)

Answer: D

NEW QUESTION # 166
- Costs to Daistruk paying in another currency would increase as R$ worth less

A. Disadvantages of earnout
B. If R$ weakens....
C. Economic risk
D. If R$ strengthens....

Answer: B

NEW QUESTION # 167
- Don't need to do background checks on IA
- External consultancy firm would be expensive
- IA department would be independent and won't allow bias
- Would know how the system works at Daistruk

A. Key reasons for separation of the roles of chairman and chief executive
B. Arguments AGAINST using internal audit department in fraud situations
C. Strengths of Daistruk corporate governance
D. Arguments for using internal audit department in fraud situations

Answer: D

NEW QUESTION # 168
Fruits & Vegetable

A. Yellow
B. Green
C. Red
D. Blue

Answer: B

NEW QUESTION # 169
Pinhole

A. Large green leaves that may be furry and velvety
B. Very small leaves
C. Tiny holes caused by food acid during prolonged storage
D. 1 Gallon

Answer: C

NEW QUESTION # 170
......

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