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Accountant CIMA-SCS Exam Syllabus Topics:

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

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Accountant Strategic Case Study Exam Sample Questions (Q105-Q110):

NEW QUESTION # 105
155•F

Answer: B


NEW QUESTION # 106
- Balance of board (3 NED vs 5 ED)
- Audit committee should have financial experience = currently none of Daistruk's NEDs do not
- Committees should not be chaired by BED chair of the board Mabalemi Maleka

Answer: B


NEW QUESTION # 107
- To be timely and reliable
- Provide goods and services to customers without disruption
- Daistruk IT needs to be available 365, 24/7 to track inventory and manage delivery

Answer: A


NEW QUESTION # 108
Springers

Answer: B


NEW QUESTION # 109
Manual final

Answer: B


NEW QUESTION # 110
......

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