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Accountant CIMA-SCS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Evaluate and Mitigate Risk | 15–25% | - Identify and categorise strategic, operational, financial and compliance risks - Recommend risk mitigation and response strategies - Assess risk likelihood and impact - Design and evaluate risk management frameworks and controls |
| Topic 2: Recommend and Maintain Sound Control Environment | 15–25% | - Evaluate governance structures and ethical frameworks - Recommend assurance and reporting processes - Ensure compliance with laws, regulations and standards - Design and assess internal control systems |
| Topic 3: Evaluate Business Ecosystem and Environment | 15–25% | - Assess industry structure and competitive forces - Analyse macro-environmental factors (political, economic, social, technological, legal, environmental) - Assess impact of digital transformation and innovation - Evaluate stakeholder interests and influence |
| Topic 4: Develop Business Strategy | 15–25% | - Formulate strategic options and select appropriate strategies - Analyse organisational mission, vision and objectives - Plan strategy implementation and governance - Evaluate internal and external environments |
| Topic 5: Recommend Financing Strategies | 15–25% | - Recommend dividend, investment and financing policies - Assess capital structure and cost of capital - Evaluate mergers, acquisitions and divestment decisions - Evaluate funding requirements and sources |
Accountant Strategic Case Study Sample Questions:
1. Parsley
A) Feathery shape with strong aroma
B) Both ends are flat
C) Feathery leaves may be curly or flat
D) Similar to parsley
2. - Short term risk where there is a movement in rates between transaction date and payment date
A) Transaction risk
B) If R$ strengthens....
C) Scrip dividends
D) Translation risk
3. Finished temperature dough?
A) 180-f - 194-f
B) 160-f - 180-f
C) 150-f - 160-f
D) 78-F - 82-F
4. - Technological factors
- Environmental issues
- Social issues
- Employees, Management
- Materials
A) Cyber security security measures
B) Porter's generic strategies
C) Roles of the chief executive
D) Sources of reputational risk
5. - Value creation for the organisation
- The 6 capitals
- Value creation process
A) 3 Fundamental concepts underpinning IR
B) External hedging techniques
C) Disadv. of Currency Futures
D) Aims of Integrated Reporting (IR)
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: A | Question # 3 Answer: D | Question # 4 Answer: D | Question # 5 Answer: A |


