Accountant Strategic Case Study 認定 CIMA-SCS 試験問題:
1. 1. Assessment of existing strategy and the formulation of future strategy
2. Assess performance of executive directors, senior management, and the chairman
3. Evaluate effectiveness of internal control and risk management
4. Determine remuneration of executive directors and senior management
5. Succession planning
A) Roles of NED's
B) Roles of the chief executive
C) Roles of the chairman
D) Risk Register
2. - Through mergers and acquisitions
- Upside risk = faster than organic
- But requires a lot of cash
- Integration risks with culture
A) Risks with Cost Leadership Strategy
B) Risks with inorganic growth
C) Risks with organic growth
D) Risks with Focus Strategy
3. Machine Rinse
A) 110-f - 120-f
B) 160-F - 180-F
C) 180-f - 194-f
D) 150-f - 160-f
4. - Differentiator- persuading customers that the product is superior to that offered by competitors
- Cost Leader - lowest cost provider compared to competitors
-Focus- aimed at a segment of the market
A) Porters Generic Strategies - how to gain competitive advantage
B) Strategic Options
C) AICPA reporting framework (cyber security objectives)
D) Clientele effect
5. - 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) Impact of downtime for Daistruk IT system
B) Arguments for using internal audit department in fraud situations
C) Threats to compliance with fundamental ethical principles
D) Strategic risks of Drone investment for Daistruk
質問と回答:
| 質問 # 1 正解: A | 質問 # 2 正解: B | 質問 # 3 正解: B | 質問 # 4 正解: A | 質問 # 5 正解: D |














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