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Accountant CIMA-SCS Exam Syllabus Topics:

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

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Accountant Strategic Case Study Exam Sample Questions (Q12-Q17):

NEW QUESTION # 12
Cilantro

Answer: A


NEW QUESTION # 13
- Defined as the beliefs or opinions that are generally held about an organisation
- Most clearly shown in the financial risk

Answer: D


NEW QUESTION # 14
Meatless Entrees (Rare Meatless Entrees)

Answer: A


NEW QUESTION # 15
Cakes and Frosting (Good Cakes and Frosting)

Answer: A


NEW QUESTION # 16
Pies and Pastry (I love Pies and Pastry)

Answer: A


NEW QUESTION # 17
......

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