What are the list for CIMA learning outcomes?
Responses to Strategic Risk – 20%
- B1 (a) Recommend appropriate measures for the strategic control and direction of various types of organisations
- B1 (b) Recommend solutions for the risks of dysfunctional behaviour arising from the associated models of performance measurement
- B1 (c) Advise managers of the risks in the development of strategies for information systems that support the organisation’s strategic requirements.
- B2 (a) Evaluate the risks of unethical behaviour.
- B3 (a) Evaluate the risks associated with poor governance structures.
- Business unit performance and appraisal, including transfer pricing and taxation, reward systems and incentives.
- Non-financial measures and their interaction with financial measures.
- Risks of performance measurement, including the Balanced Scorecard (BSC).
- Lean systems.
- Cost of quality.
- Big Data as a strategic resource
- Dysfunctional behaviour associated with measures of control and direction
- The purpose and contents of information systems strategies, and the need for strategy complementary to the corporate and individual business strategies
- Ethical issues identified in the CIMA Code of Ethics for Professional Accountants.
- Application of the CIMA Code of Ethics for Professional Accountants.
- The board’s responsibilities for the management of stakeholders’ interests.
- The separation of the roles of CEO and chairman.
- The role of non-executive directors.
- The roles of audit committee, remuneration committee, risk committee and nominations committee.
- Directors’ remuneration.
- The agency implications of salaries, bonuses, performance-related pay, executive share options and benefits in kind
For more details on CIMA please read this following article- CIMA Details