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Accountant CIMA-SCS Exam Syllabus Topics:

Accountant Strategic Case Study Sample Questions:

1. - Staff recruitment needed for drone operators = expensive, need to know local laws, H&S
- Demand for drone deliveries could vary
- Public safety risk
- Cost of investment

A) Threats to compliance with fundamental ethical principles
B) Arguments for using internal audit department in fraud situations
C) Strategic risks of Drone investment for Daistruk
D) Impact of downtime for Daistruk IT system

2. - Responsibility of the board of directors, the executive directors, and the non-executive directors
- Board of directors is ultimately to blame if things go wrong in the organisation

A) Aim of integrity of data
B) Roles of the chairman
C) Aim of Availability
D) Governance definition

3. - Scenario planning
- Stress testing

A) Risks with Focus Strategy
B) Risk mitigation techniques
C) CIA triad (Cybersecurity)
D) Risks with organic growth

4. - Size of organisation is important
- Large org. can reduce costs and prices
- Risk that lower costs = lower quality

A) Risks with Focus Strategy
B) Risks with inorganic growth
C) Risks with Cost Leadership Strategy
D) Risks with organic growth

5. - Investigation team set up
- Commence investigation with enough resources and time
- Communicate with 3rd parties
- Press release from Daistruk

A) Reasons to use a risk register
B) Roles of the chief executive
C) Risks with Cost Leadership Strategy
D) Responses to unethical behaviour

Solutions: