Accountant : CIMA-SCS Questions & Answers
Updated: Sep 07, 2026
No. of Questions: 175 Questions & Answers with Testing Engine
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Accountant CIMA-SCS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Evaluate and Mitigate Risk | 15–25% | - Identify and categorise strategic, operational, financial and compliance risks - Assess risk likelihood and impact - Recommend risk mitigation and response strategies - Design and evaluate risk management frameworks and controls |
| Recommend Financing Strategies | 15–25% | - Evaluate funding requirements and sources - Recommend dividend, investment and financing policies - Evaluate mergers, acquisitions and divestment decisions - Assess capital structure and cost of capital |
| Develop Business Strategy | 15–25% | - Formulate strategic options and select appropriate strategies - Plan strategy implementation and governance - Evaluate internal and external environments - Analyse organisational mission, vision and objectives |
| Recommend and Maintain Sound Control Environment | 15–25% | - Design and assess internal control systems - Evaluate governance structures and ethical frameworks - Ensure compliance with laws, regulations and standards - Recommend assurance and reporting processes |
| 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 |
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. Methods of growth
- B. Aim of Availability
- C. Reputational Risk
- D. Roles of the chief executive
- More expensive than forward contract, MMH or futures
- High up front premiums to cover market risk
- Premium must be paid even if you lapse
- A. Disadv. of Money Market Hedge
- B. Disadvantages of debt financing
- C. Disadv. of Currency Futures
- D. Disadv. of Currency Options
Chervil
- A. Very small leaves
- B. Feathery shape with strong aroma
- C. Feathery leaves may be curly or flat
- D. Similar to parsley
1/2 TSP
- A. .88 - .99
- B. .01 - .12
- C. .38 - .62
- D. .63 - .87
- Confidentiality
- Integrity
- Availability
- A. Porter's generic strategies
- B. Risk mitigation techniques
- C. Risks with Focus Strategy
- D. CIA triad (Cybersecurity)
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