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Accountant CIMA-SCS Exam Syllabus Topics:

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

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Accountant Strategic Case Study Exam Sample Questions (Q106-Q111):

NEW QUESTION # 106
0 TSP

Answer: D


NEW QUESTION # 107
- Lack of leadership skills
- Risk blindness - lack of engagement with risks
- Inadequate info to and from board
- Complexity and problems in control environment

Answer: C


NEW QUESTION # 108
*Stable dividend policy- paying a constant or constantly growing dividend each year.
*Constant payout ratio- paying out a constant proportion of equity earnings
*Zero dividend policy- all surplus earnings are invested back into the business
*residual dividend policy- a dividend is paid only if there are no further positive NPV projects available
*Ratchet Patterns- paying out a stable but rising dividend each year eg, dividends lag behind earnings

Answer: B


NEW QUESTION # 109
Finished temperature dough?

Answer: C


NEW QUESTION # 110
- Staff recruitment needed for drone operators = expensive, need to know local laws, H&S
- Demand for drone deliveries could vary
- Public safety risk
- Cost of investment

Answer: B


NEW QUESTION # 111
......

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