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Accountant CIMA-SCS Exam Syllabus Topics:

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

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Accountant Strategic Case Study Exam Sample Questions (Q136-Q141):

NEW QUESTION # 136
- Organic growth
- Inorganic growth
- Joint development

Answer: D


NEW QUESTION # 137
1 TSP

Answer: B


NEW QUESTION # 138
- Involved in strategic initiatives and implementation of those strategies
- Reports back to board
- Involved in risk management in organisation

Answer: A


NEW QUESTION # 139
Meats, Poultry, Fish (Lean Meats Poultry, Fish)

Answer: D


NEW QUESTION # 140
Relevant where significant growth is expected as it allows that expected growth to be factored in

Answer: B


NEW QUESTION # 141
......

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