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Accountant CIMA-SCS Exam Syllabus Topics:

SectionWeightObjectives
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
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
Recommend Financing Strategies15–25%- Evaluate funding requirements and sources
- Evaluate mergers, acquisitions and divestment decisions
- Recommend dividend, investment and financing policies
- Assess capital structure and cost of capital
Recommend and Maintain Sound Control Environment15–25%- Design and assess internal control systems
- Recommend assurance and reporting processes
- Ensure compliance with laws, regulations and standards
- Evaluate governance structures and ethical frameworks
Evaluate Business Ecosystem and Environment15–25%- Analyse macro-environmental factors (political, economic, social, technological, legal, environmental)
- Assess industry structure and competitive forces
- Evaluate stakeholder interests and influence
- Assess impact of digital transformation and innovation

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Accountant Strategic Case Study Exam Sample Questions (Q160-Q165):

NEW QUESTION # 160
Machine Final

Answer: A


NEW QUESTION # 161
Soft dough: Example (butterscotch, Chocolate chip)

Answer: D


NEW QUESTION # 162
Basil

Answer: B


NEW QUESTION # 163
Dairy

Answer: B


NEW QUESTION # 164
Five forces examines an organisations industry
*New entrants- barriers to entry?
*Power of suppliers- industry is dominated by few suppliers
*Substitutes- satisfy the same need
*power of buyers- high when there is a concentration of buyers
*Rivalry amongst competitors
Conclusion: desirable situation is where there is weak suppliers and buyers, few substitutes, high barriers to entry and little rivalry

Answer: B


NEW QUESTION # 165
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