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Accountant CIMA-SCS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Develop Business Strategy | 15–25% | - Evaluate internal and external environments - Formulate strategic options and select appropriate strategies - Analyse organisational mission, vision and objectives - Plan strategy implementation and governance |
| Topic 2: Evaluate Business Ecosystem and Environment | 15–25% | - Assess impact of digital transformation and innovation - Analyse macro-environmental factors (political, economic, social, technological, legal, environmental) - Evaluate stakeholder interests and influence - Assess industry structure and competitive forces |
| Topic 3: Evaluate and Mitigate Risk | 15–25% | - Design and evaluate risk management frameworks and controls - Identify and categorise strategic, operational, financial and compliance risks - Assess risk likelihood and impact - Recommend risk mitigation and response strategies |
| Topic 4: Recommend Financing Strategies | 15–25% | - Recommend dividend, investment and financing policies - Evaluate mergers, acquisitions and divestment decisions - Assess capital structure and cost of capital - Evaluate funding requirements and sources |
| Topic 5: Recommend and Maintain Sound Control Environment | 15–25% | - Ensure compliance with laws, regulations and standards - Recommend assurance and reporting processes - Evaluate governance structures and ethical frameworks - Design and assess internal control systems |
Accountant Strategic Case Study Sample Questions:
Springers
- A. Both ends are flat
- B. One or both end bulge outwards
- C. Smooth and rigid
- D. Pointed textured leaves
Correct Answer: B 🗳️
Cilantro
- A. Use in italian sausage
- B. Similar shape to parsley
- C. Very small leaves
- D. Similar flavor to thyme
Correct Answer: B 🗳️
Cakes and Frosting (Good Cakes and Frosting)
- A. G
- B. R
- C. K
- D. F
Correct Answer: A 🗳️
Machine wash
- A. 180-f - 194-f
- B. 150-F - 160-F
- C. 160-f - 180-f
- D. 110-f - 120-f
Correct Answer: B 🗳️
- Prioritises risks and focuses investment on the most important
- Keeps the board informed of risks
- Ensures a variety of risk-mitigating controls are in place
- Allocates responsibility for control actions and sets deadlines
- Provides evidence of proactive risk management to internal and external parties.
- A. Responses to unethical behaviour
- B. Reasons to use a risk register
- C. Roles of the chief executive
- D. Risks of robotics for Daistruk
Correct Answer: B 🗳️
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