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Accountant CIMA-SCS Exam Syllabus Topics:

Accountant Strategic Case Study Sample Questions:

1. Springers

A) Smooth and rigid
B) Pointed textured leaves
C) Both ends are flat
D) One or both end bulge outwards

2. - Rivalry among competitors
- Threat of new entrants
- Threat of substitute products
- Bargaining power of buyers
- Bargaining power of suppliers

A) Porter's 5 Forces
B) Porter's generic strategies
C) Reputational Risk
D) Porter's value chain

3. - Self-interest
- Self-review
- Advocacy
- Familiarity
- Intimidation
- Adverse interest

A) Strategic risks of Drone investment for Daistruk
B) Risks with Focus Strategy
C) Threats to compliance with fundamental ethical principles
D) Reason why poor corporate governance causes failure

4. - Guard against improper use of data
- Need integrity to support completeness, accuracy and timeliness of processing
- Integrity needed to prepare reliable financial info

A) Risks with organic growth
B) Aim of integrity of data
C) Governance definition
D) Roles of the chief executive

5. - Impacts future audit work if disciplinary hearing needed
- If guilty party identified, need to follow up with police

A) Responses to unethical behaviour
B) Arguments for using internal audit department in fraud situations
C) Arguments AGAINST using internal audit department in fraud situations
D) Aim of confidentiality (elements of strategies)

Solutions: