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Accountant CIMA-SCS Exam Syllabus Topics:

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

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Accountant Strategic Case Study Exam Sample Questions (Q84-Q89):

NEW QUESTION # 84
Primary:
Inbound logistics, Operations, Outbound logistics, Marketing & Sales, Service
Support:
Firm infrastructure, HR management, Tech development, Procurement

Answer: A


NEW QUESTION # 85
Parsley

Answer: B


NEW QUESTION # 86
Dill

Answer: B


NEW QUESTION # 87
- Rivalry among competitors
- Threat of new entrants
- Threat of substitute products
- Bargaining power of buyers
- Bargaining power of suppliers

Answer: A


NEW QUESTION # 88
- No transaction costs
- Cheap and simple way to protect against ex. risk

Answer: B


NEW QUESTION # 89
......

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