Accountant CIMA-SCS Q&A - in .pdf

  • CIMA-SCS pdf
  • Exam Code: CIMA-SCS
  • Exam Name: Strategic Case Study Exam
  • Updated: Aug 17, 2026
  • Q & A: 175 Questions and Answers
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  • Updated: Aug 17, 2026
  • Q & A: 175 Questions and Answers
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  • Exam Code: CIMA-SCS
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Accountant CIMA-SCS Exam Syllabus Topics:

SectionObjectives
Topic 1: Strategy Development- Strategy formulation
  • 1. Corporate strategy options
    • 2. Business model design
      - Strategic analysis and diagnosis
      • 1. External environment analysis
        • 2. Strategic position evaluation
          • 3. Internal capability assessment
            Topic 2: Risk Management and Governance- Enterprise risk management
            • 1. Risk identification and assessment
              • 2. Risk mitigation strategies
                - Corporate governance
                • 1. Ethics and compliance
                  • 2. Board responsibilities
                    Topic 3: Strategy Implementation- Organisational change and execution
                    • 1. Change management
                      • 2. Project and program delivery
                        - Performance management systems
                        • 1. KPIs and dashboards
                          • 2. Strategic performance measurement
                            Topic 4: Digital Strategy and Sustainability- Digital transformation
                            • 1. Technology-enabled business models
                              • 2. Data-driven decision making
                                - Sustainability and ESG
                                • 1. Environmental and social impact
                                  • 2. Sustainable business strategy
                                    Topic 5: Financial Strategy- Value creation and financial governance
                                    • 1. Financial risk management
                                      • 2. Shareholder value analysis
                                        - Investment and financing decisions
                                        • 1. Investment appraisal
                                          • 2. Capital structure considerations

                                            Accountant Strategic Case Study Sample Questions:

                                            1. - Self-interest
                                            - Self-review
                                            - Advocacy
                                            - Familiarity
                                            - Intimidation
                                            - Adverse interest

                                            A) Threats to compliance with fundamental ethical principles
                                            B) Reason why poor corporate governance causes failure
                                            C) Risks with Focus Strategy
                                            D) Strategic risks of Drone investment for Daistruk


                                            2. Relevant where significant growth is expected as it allows that expected growth to be factored in

                                            A) Types of valuation models
                                            B) Future free cashflow valuation
                                            C) Intangible assets valuation
                                            D) External hedging techniques


                                            3. - Liquidity of company
                                            - Reported profit and earnings
                                            - Variability of cash flows and earnings

                                            A) Disadv. of Currency Futures
                                            B) What will investment affect?
                                            C) Intangible assets valuation
                                            D) External hedging techniques


                                            4. - Value creation for the organisation
                                            - The 6 capitals
                                            - Value creation process

                                            A) 3 Fundamental concepts underpinning IR
                                            B) Disadv. of Currency Futures
                                            C) Aims of Integrated Reporting (IR)
                                            D) External hedging techniques


                                            5. - Can deliver inventory all over warehouse
                                            - Take over monotonous tasks and save cost through reduced headcount
                                            - Reduce human error
                                            - Increase delivery speed
                                            - Robots can be more reliable than humans

                                            A) Benefits of robotics for Daistruk
                                            B) Strengths of Daistruk corporate governance
                                            C) Risks of robotics for Daistruk
                                            D) Risks with organic growth


                                            Solutions:

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

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