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Accountant CIMA-SCS Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: 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 2: Evaluate and Mitigate Risk15–25%- Design and evaluate risk management frameworks and controls
- Assess risk likelihood and impact
- Recommend risk mitigation and response strategies
- Identify and categorise strategic, operational, financial and compliance risks
Topic 3: Recommend Financing Strategies15–25%- Recommend dividend, investment and financing policies
- Assess capital structure and cost of capital
- Evaluate funding requirements and sources
- Evaluate mergers, acquisitions and divestment decisions
Topic 4: 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 5: 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 (Q25-Q30):

NEW QUESTION # 25
Sandwiches (Nasty Sandwiches)

Answer: B


NEW QUESTION # 26
- Reputational risk depending on media coverage
- Staff redundancies
- Costs overrunning
- IT compliance needed
- More prone to hacking due to new tech
- Do Daistruk have resources to deal with robots on day to day basis?
- Robots may not work as required

Answer: C


NEW QUESTION # 27
- Avoids rise in interest rates if already on floating and want to change to fix
- Daistruk won't be impacted if rates rise
- Cheap and easy
- Avoids issue costs
- Better cashflow predictions due to fixed rate compared to floating

Answer: C


NEW QUESTION # 28
- Differentiator- persuading customers that the product is superior to that offered by competitors
- Cost Leader - lowest cost provider compared to competitors
-Focus- aimed at a segment of the market

Answer: A


NEW QUESTION # 29
Marjoram

Answer: A


NEW QUESTION # 30
......

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