Accountant Strategic Case Study : CIMA-SCS Exam

  • Exam Code: CIMA-SCS
  • Exam Name: Strategic Case Study Exam
  • Updated: Aug 20, 2026
  • Q & A: 175 Questions and Answers

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Accountant CIMA-SCS Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Recommend and Maintain Sound Control Environment15–25%- Recommend assurance and reporting processes
- Evaluate governance structures and ethical frameworks
- Design and assess internal control systems
- Ensure compliance with laws, regulations and standards
Topic 2: 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
Topic 3: Recommend Financing Strategies15–25%- Evaluate mergers, acquisitions and divestment decisions
- Evaluate funding requirements and sources
- Assess capital structure and cost of capital
- Recommend dividend, investment and financing policies
Topic 4: Evaluate Business Ecosystem and Environment15–25%- Evaluate stakeholder interests and influence
- Assess industry structure and competitive forces
- Assess impact of digital transformation and innovation
- Analyse macro-environmental factors (political, economic, social, technological, legal, environmental)
Topic 5: Develop Business Strategy15–25%- Evaluate internal and external environments
- Analyse organisational mission, vision and objectives
- Formulate strategic options and select appropriate strategies
- Plan strategy implementation and governance

Accountant Strategic Case Study Sample Questions:

1. Bay Leaves

A) Red
B) Pointed and Green Leave
C) Smooth and Rigid
D) Small Oval Leaves


2. Sage

A) Large green leaves that may be furry and velvety
B) Tiny holes caused by food acid during prolonged storage
C) Shape like pine needles
D) Small rounded leaves with a flavor similar to Oregon


3. - Through mergers and acquisitions
- Upside risk = faster than organic
- But requires a lot of cash
- Integration risks with culture

A) Risks with inorganic growth
B) Risks with Focus Strategy
C) Risks with organic growth
D) Risks with Cost Leadership Strategy


4. - Will be unable to manage customers inventory
- Storage and handling service will stop at a loss to company productivity
- Causes increased labour cost and cashflow problems

A) Strengths of Daistruk corporate governance
B) Internal controls to prevent fraud
C) Impact of downtime for Daistruk IT system
D) Internal controls to prevent stolen data


5. Not less then 120•F

A) Dropped Cookie
B) Manual Wash
C) Manual Sanitizing
D) Manual Rinse


Solutions:

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

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