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Accountant CIMA-SCS Exam Syllabus Topics:

Accountant Strategic Case Study Sample Questions:

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

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

2. - How should funds be raised?
- What is cost of finance?
- Impact on gearing?
- Equity or debt financing?
- Look at LT vs. ST

A) Intangible assets valuation
B) Financing decisions
C) Benefits of netting
D) Dividend decisions for Daistruk

3. 1/4 TSP

A) .88 - .99
B) .63 - .87
C) .38 - .62
D) .13 - .37

4. Raw

A) White
B) Red
C) Blue
D) Green

5. *Availability- maximise biz hours
*Confidentiality- protection from unauthorised access- passwords & encryption
*Integrity of data- reliability of data
*Integrity of processing- protection against inproper use

A) Clientele effect
B) Scrip dividend
C) AICPA reporting framework (cyber security objectives)
D) Porters Generic Strategies - how to gain competitive advantage

Solutions: