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Accountant CIMA-SCS Exam Syllabus Topics:

Section Weight Objectives
Topic 1: Recommend and Maintain Sound Control Environment 15–25% - Design and assess internal control systems
- Ensure compliance with laws, regulations and standards
- Evaluate governance structures and ethical frameworks
- Recommend assurance and reporting processes
Topic 2: Recommend Financing Strategies 15–25% - Evaluate mergers, acquisitions and divestment decisions
- Recommend dividend, investment and financing policies
- Assess capital structure and cost of capital
- Evaluate funding requirements and sources
Topic 3: Evaluate and Mitigate Risk 15–25% - Recommend risk mitigation and response strategies
- Identify and categorise strategic, operational, financial and compliance risks
- Design and evaluate risk management frameworks and controls
- Assess risk likelihood and impact
Topic 4: Develop Business Strategy 15–25% - Evaluate internal and external environments
- Plan strategy implementation and governance
- Formulate strategic options and select appropriate strategies
- Analyse organisational mission, vision and objectives
Topic 5: Evaluate Business Ecosystem and Environment 15–25% - Analyse macro-environmental factors (political, economic, social, technological, legal, environmental)
- Evaluate stakeholder interests and influence
- Assess impact of digital transformation and innovation
- Assess industry structure and competitive forces

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Accountant Strategic Case Study Exam Sample Questions (Q142-Q147):

NEW QUESTION # 142
Bay Leaves

  • A. Small Oval Leaves
  • B. Smooth and Rigid
  • C. Red
  • D. Pointed and Green Leave

Answer: B


NEW QUESTION # 143
- Value creation for the organisation
- The 6 capitals
- Value creation process

  • A. Disadv. of Currency Futures
  • B. External hedging techniques
  • C. Aims of Integrated Reporting (IR)
  • D. 3 Fundamental concepts underpinning IR

Answer: D


NEW QUESTION # 144
- Involved in strategic initiatives and implementation of those strategies
- Reports back to board
- Involved in risk management in organisation

  • A. Roles of the chairman
  • B. Roles of the chief executive
  • C. Sources of reputational risk
  • D. Responses to unethical behaviour

Answer: B


NEW QUESTION # 145
- Implement a write off process for unsellable products
- Destroy defected products
- CCTV system in place
- Visitor log to track who goes in and our of factory

  • A. Impact of downtime for Daistruk IT system
  • B. Internal controls to prevent stolen data
  • C. Internal controls to prevent fraud
  • D. Responses to unethical behaviour

Answer: C


NEW QUESTION # 146
- Long term legal agreement needs to be in place
- Partnering with another to share costs and profits
- Long term commitment required

  • A. Risks with Joint development
  • B. Risks with organic growth
  • C. Risks with inorganic growth
  • D. Risks with Cost Leadership Strategy

Answer: A


NEW QUESTION # 147
......

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