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Accountant CIMA-SCS Exam Syllabus Topics:

Section	Weight	Objectives
Recommend and Maintain Sound Control Environment	15–25%	- Recommend assurance and reporting processes - Evaluate governance structures and ethical frameworks - Ensure compliance with laws, regulations and standards - Design and assess internal control systems
Evaluate Business Ecosystem and Environment	15–25%	- Analyse macro-environmental factors (political, economic, social, technological, legal, environmental) - Evaluate stakeholder interests and influence - Assess industry structure and competitive forces - Assess impact of digital transformation and innovation
Develop Business Strategy	15–25%	- Plan strategy implementation and governance - Evaluate internal and external environments - Analyse organisational mission, vision and objectives - Formulate strategic options and select appropriate strategies
Recommend Financing Strategies	15–25%	- Evaluate funding requirements and sources - Evaluate mergers, acquisitions and divestment decisions - Recommend dividend, investment and financing policies - Assess capital structure and cost of capital
Evaluate and Mitigate Risk	15–25%	- Design and evaluate risk management frameworks and controls - Identify and categorise strategic, operational, financial and compliance risks - Recommend risk mitigation and response strategies - Assess risk likelihood and impact

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Accountant Strategic Case Study Exam Sample Questions (Q171-Q176):

NEW QUESTION # 171
- Will provide more information to Daistruk stakeholders and potential investors of Daistruk
- Will provide strategic insight and information for management
- Will help ensure management focus on financial and non-financial objectives

A. Disadvantages of share for share exchange
B. Advantages of preparing integrated report
C. Advantages of debt over equity financing
D. Benefits of interest rate swap

Answer: B

NEW QUESTION # 172
Salads, Salad Dressings, Relish (Make Salads, Salad dressings, and Relish)

A. E
B. O
C. M
D. K

Answer: C

NEW QUESTION # 173
- Self-interest
- Self-review
- Advocacy
- Familiarity
- Intimidation
- Adverse interest

A. Threats to compliance with fundamental ethical principles
B. Reason why poor corporate governance causes failure
C. Strategic risks of Drone investment for Daistruk
D. Risks with Focus Strategy

Answer: A

NEW QUESTION # 174
Flippers

A. Feathery leaves may be curly or flat
B. Smooth and Rigid
C. Both ends are flat
D. Both end bulge outwards

Answer: C

NEW QUESTION # 175
Finished temperature dough?

A. 150-f - 160-f
B. 160-f - 180-f
C. 180-f - 194-f
D. 78-F - 82-F

Answer: D

NEW QUESTION # 176
......

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