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Accountant CIMA-SCS Exam Syllabus Topics:

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

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Accountant Strategic Case Study Exam Sample Questions (Q99-Q104):

NEW QUESTION # 99
Meats, Poultry, Fish (Lean Meats Poultry, Fish)

Answer: A


NEW QUESTION # 100
- Long term movements in ex. rate
- Long term movements can impact value of company

Answer: C


NEW QUESTION # 101
- Will be unable to manage customers inventory
- Storage and handling service will stop at a loss to company productivity
- Causes increased labour cost and cashflow problems

Answer: C


NEW QUESTION # 102
Meatless Entrees (Rare Meatless Entrees)

Answer: D


NEW QUESTION # 103
- Borrow in one currency and deposit money in another currency
- Loan taken out today in R$ and cash converted to E$ today and transferred to Euro bank account and kept there until required
- Interest paid when funds are needed

Answer: D


NEW QUESTION # 104
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