Accountant CIMA-SCS Exam : Strategic Case Study Exam

  • Exam Code: CIMA-SCS
  • Exam Name: Strategic Case Study Exam
  • Updated: Aug 22, 2026
  • Q & A: 175 Questions and Answers

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Accountant CIMA-SCS Exam Syllabus Topics:

SectionWeightObjectives
Develop Business Strategy15–25%- Analyse organisational mission, vision and objectives
- Plan strategy implementation and governance
- Evaluate internal and external environments
- Formulate strategic options and select appropriate strategies
Evaluate Business Ecosystem and Environment15–25%- Assess impact of digital transformation and innovation
- Assess industry structure and competitive forces
- Evaluate stakeholder interests and influence
- Analyse macro-environmental factors (political, economic, social, technological, legal, environmental)
Recommend and Maintain Sound Control Environment15–25%- Evaluate governance structures and ethical frameworks
- Design and assess internal control systems
- Recommend assurance and reporting processes
- Ensure compliance with laws, regulations and standards
Evaluate and Mitigate Risk15–25%- Identify and categorise strategic, operational, financial and compliance risks
- Recommend risk mitigation and response strategies
- Assess risk likelihood and impact
- Design and evaluate risk management frameworks and controls
Recommend Financing Strategies15–25%- Assess capital structure and cost of capital
- Evaluate mergers, acquisitions and divestment decisions
- Recommend dividend, investment and financing policies
- Evaluate funding requirements and sources

Accountant Strategic Case Study Sample Questions:

1. Machine Final

A) 180-F - 194-F
B) 150-f - 160-f
C) 110-f - 120-f
D) 160-f - 180-f


2. - Reduction of transaction costs due to less transactions
- Reduction of currency risk but allowing Daistruk to decide when to convert (based on ex. rate)

A) Types of decisions
B) Earnings valuation
C) Benefits of interest rate swap
D) Benefits of netting


3. - Long term movements in ex. rate
- Long term movements can impact value of company

A) Types of decisions
B) Financing decisions
C) Economic risk
D) Transaction risk


4. - Comply with laws
- Meet contractual obligations
- Safeguard informational assets of an entity

A) Sources of reputational risk
B) Threats to compliance with fundamental ethical principles
C) Impact of downtime for Daistruk IT system
D) Aim of confidentiality (elements of strategies)


5. - Ensure a balance of power
- Facilitate independent individual performance appraisal of both
- Differentiate between two different sets of complex and demanding roles
- Ensure investor confidence
- Ensure compliance with international principles-based corporate governance best practice codes

A) Benefits of robotics for Daistruk
B) Key reasons for separation of the roles of chairman and chief executive
C) Reason why poor corporate governance causes failure
D) Internal controls to prevent stolen data


Solutions:

Question # 1
Answer: A
Question # 2
Answer: D
Question # 3
Answer: C
Question # 4
Answer: D
Question # 5
Answer: B

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