- Exam Code: CIMA-SCS
- Exam Name: Strategic Case Study Exam
- Certification Provider: Accountant
- Corresponding Certification:Accountant Certification
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Accountant CIMA-SCS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Risk Management and Governance | - Enterprise risk management
|
| Strategy Implementation | - Organisational change and execution
|
| Digital Strategy and Sustainability | - Sustainability and ESG
|
| Strategy Development | - Strategy formulation
|
| Financial Strategy | - Investment and financing decisions
|
Accountant Strategic Case Study Sample Questions:
- Defined as the beliefs or opinions that are generally held about an organisation
- Most clearly shown in the financial risk
- A. Roles of the chief executive
- B. Methods of growth
- C. Aim of Availability
- D. Reputational Risk
Correct Answer: D 🗳️
- Transaction risk (movement between transaction date and payment date)
- Economic risk (long term movements)
- Translation risk (changes on translation of assets/liabilities in y/e accounts)
- A. Types of currency risk
- B. Daistruk currency risks
- C. Benefits of netting
- D. Translation risk
Correct Answer: A 🗳️
- Confidentiality
- Integrity
- Availability
- A. Porter's generic strategies
- B. Risks with Focus Strategy
- C. CIA triad (Cybersecurity)
- D. Risk mitigation techniques
Correct Answer: C 🗳️
- Ensure a balance of power
- Facilitate independent individual performance appraisal of both
- Differentiate between two different sets of complex and demanding roles
- Ensure investor confidence
- Ensure compliance with international principles-based corporate governance best practice codes
- A. Benefits of robotics for Daistruk
- B. Reason why poor corporate governance causes failure
- C. Internal controls to prevent stolen data
- D. Key reasons for separation of the roles of chairman and chief executive
Correct Answer: D 🗳️
The pattern of the dividend payout should be irrelevant. As long as the companies continue to invest in positive NPV projects, the wealth of the shareholders should increase whether or not the company makes a dividend payment this year.
*investors are indifferent between dividends and capital gains so the dividend policy that the company pursues should be irrelevant
- A. Signalling effect
- B. Clientele effect
- C. M&M dividend irrelevancy theory
- D. The bird in the hand argument
Correct Answer: C 🗳️
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