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Accountant CIMA-SCS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Evaluate Business Ecosystem and Environment | 15–25% | - Evaluate stakeholder interests and influence - Assess impact of digital transformation and innovation - Analyse macro-environmental factors (political, economic, social, technological, legal, environmental) - Assess industry structure and competitive forces |
| Topic 2: Recommend Financing Strategies | 15–25% | - Recommend dividend, investment and financing policies - Evaluate funding requirements and sources - Assess capital structure and cost of capital - Evaluate mergers, acquisitions and divestment decisions |
| Topic 3: 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 4: Recommend and Maintain Sound Control Environment | 15–25% | - Ensure compliance with laws, regulations and standards - Design and assess internal control systems - Recommend assurance and reporting processes - Evaluate governance structures and ethical frameworks |
| Topic 5: Evaluate and Mitigate Risk | 15–25% | - Identify and categorise strategic, operational, financial and compliance risks - Design and evaluate risk management frameworks and controls - Recommend risk mitigation and response strategies - Assess risk likelihood and impact |
Accountant Strategic Case Study Sample Questions:
1. Appetizers (Bad Appetizers)
A) R
B) D
C) B
D) F
2. - 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) Sources of reputational risk
C) Responses to unethical behaviour
D) Roles of the chief executive
3. - Confidentiality
- Integrity
- Availability
A) CIA triad (Cybersecurity)
B) Porter's generic strategies
C) Risk mitigation techniques
D) Risks with Focus Strategy
4. - Defined as the beliefs or opinions that are generally held about an organisation
- Most clearly shown in the financial risk
A) Reputational Risk
B) Aim of Availability
C) Roles of the chief executive
D) Methods of growth
5. - 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
A) Impact of downtime for Daistruk IT system
B) Strengths of Daistruk corporate governance
C) Internal controls to prevent stolen data
D) Internal controls to prevent fraud
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: D | Question # 3 Answer: A | Question # 4 Answer: A | Question # 5 Answer: A |





