For a named organisation of their choice, candidates are required to identify an actual, or potential, major strategic decision which impacts, or has impacted, on significant financial resources and organisational performance.

The decision chosen must be relevant to one of the following strategic options: Investment in new technology New market opportunity An acquisition (product/market related or unrelated) New product development Divestment/consolidation

1. Assess the potential for and use of best-in-class benchmarking to support the decision process

2. Consider the tensions between financial objectives, stakeholder expectations and agency issues

3. Appraise the role of treasury management in supporting the decision

4. . Identify and evaluate international aspects of the decision including risk, additional complexities and financing

5. Evaluate the sources and consequences of risk associated with the decision and how these risks may be managed