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Accountant CIMA-SCS Exam Syllabus Topics:

Accountant Strategic Case Study Sample Questions:

1. - Don't need to do background checks on IA
- External consultancy firm would be expensive
- IA department would be independent and won't allow bias
- Would know how the system works at Daistruk

A) Arguments AGAINST using internal audit department in fraud situations
B) Key reasons for separation of the roles of chairman and chief executive
C) Strengths of Daistruk corporate governance
D) Arguments for using internal audit department in fraud situations

2. Cilantro

A) Similar flavor to thyme
B) Similar shape to parsley
C) Use in italian sausage
D) Very small leaves

3. - Lack of leadership skills
- Risk blindness - lack of engagement with risks
- Inadequate info to and from board
- Complexity and problems in control environment

A) Risks with inorganic growth
B) Strengths of Daistruk corporate governance
C) Reason why poor corporate governance causes failure
D) Impact of downtime for Daistruk IT system

4. Salads, Salad Dressings, Relish (Make Salads, Salad dressings, and Relish)

A) E
B) M
C) K
D) O

5. - Forward contract
- Money market hedging
- Currency futures
- Currency options

A) External hedging techniques
B) Future free cashflow valuation
C) Examples of financing decisions
D) What will investment affect?

Solutions: