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Accountant CIMA-SCS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Strategy Development | - Strategy formulation
|
| Digital Strategy and Sustainability | - Digital transformation
|
| Strategy Implementation | - Performance management systems
|
| Risk Management and Governance | - Enterprise risk management
|
| Financial Strategy | - Investment and financing decisions
|
Accountant Strategic Case Study Sample Questions:
- 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. Reasons to use a risk register
- B. Roles of the chief executive
- C. Risks of robotics for Daistruk
- D. Responses to unethical behaviour
Correct Answer: A 🗳️
- Involved in strategic initiatives and implementation of those strategies
- Reports back to board
- Involved in risk management in organisation
- A. Sources of reputational risk
- B. Roles of the chief executive
- C. Responses to unethical behaviour
- D. Roles of the chairman
Correct Answer: B 🗳️
Meats, Poultry, Fish (Lean Meats Poultry, Fish)
- A. E
- B. G
- C. L
- D. I
Correct Answer: C 🗳️
Thyme
- A. Similar to parsley
- B. Very small leaves
- C. Pointed and green leave
- D. Use in Italian sausage
Correct Answer: B 🗳️
- Old shareholders will continue to be shareholders for Daistruk
- Would receive dividends
- Capital gains tax change from selling shares would be deferred since no cash is exchanged
- A. Advantages of earnout
- B. Advantages of equity over debt financing
- C. Benefits of interest rate swap
- D. Advantages of share for share exchange
Correct Answer: D 🗳️
