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Accountant CIMA-SCS Exam Syllabus Topics:

SectionObjectives
Topic 1: Strategy Development- Strategy formulation
  • 1. Corporate strategy options
    • 2. Business model design
      - Strategic analysis and diagnosis
      • 1. External environment analysis
        • 2. Strategic position evaluation
          • 3. Internal capability assessment
            Topic 2: Risk Management and Governance- Enterprise risk management
            • 1. Risk identification and assessment
              • 2. Risk mitigation strategies
                - Corporate governance
                • 1. Ethics and compliance
                  • 2. Board responsibilities
                    Topic 3: Financial Strategy- Value creation and financial governance
                    • 1. Financial risk management
                      • 2. Shareholder value analysis
                        - Investment and financing decisions
                        • 1. Investment appraisal
                          • 2. Capital structure considerations
                            Topic 4: Digital Strategy and Sustainability- Digital transformation
                            • 1. Data-driven decision making
                              • 2. Technology-enabled business models
                                - Sustainability and ESG
                                • 1. Environmental and social impact
                                  • 2. Sustainable business strategy
                                    Topic 5: Strategy Implementation- Performance management systems
                                    • 1. Strategic performance measurement
                                      • 2. KPIs and dashboards
                                        - Organisational change and execution
                                        • 1. Project and program delivery
                                          • 2. Change management

                                            Accountant Strategic Case Study Sample Questions:

                                            Question 1

                                            Vegetables

                                            A. Q
                                            B. J
                                            C. P
                                            D. F


                                            Question 2

                                            - 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

                                            A. Strengths of Daistruk corporate governance
                                            B. Risks with Joint development
                                            C. Weaknesses of Daistruk corporate governance
                                            D. Benefits of robotics for Daistruk


                                            Question 3

                                            Generial Info

                                            A. A
                                            B. Q
                                            C. J
                                            D. O


                                            Question 4

                                            - Value creation for the organisation
                                            - The 6 capitals
                                            - Value creation process

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


                                            Question 5

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


                                            Solutions:

                                            Question 1
                                            Answer: A
                                            Question 2
                                            Answer: C
                                            Question 3
                                            Answer: D
                                            Question 4
                                            Answer: C
                                            Question 5
                                            Answer: B

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