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Accountant CIMA-SCS Exam Syllabus Topics:

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

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Accountant Strategic Case Study Exam Sample Questions (Q141-Q146):

NEW QUESTION # 141
Manual final

Answer: D


NEW QUESTION # 142
- Reputational risk depending on media coverage
- Staff redundancies
- Costs overrunning
- IT compliance needed
- More prone to hacking due to new tech
- Do Daistruk have resources to deal with robots on day to day basis?
- Robots may not work as required

Answer: B


NEW QUESTION # 143
1 TSP

Answer: C


NEW QUESTION # 144
Mint

Answer: C


NEW QUESTION # 145
Uncooked Poultry

Answer: A


NEW QUESTION # 146
......

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