CIMA-SCS Study Materials: Strategic Case Study Exam & CIMA-SCS Certification Training

Accountant Strategic Case Study - CIMA-SCS certification

Exam Code: CIMA-SCS

Exam Name: Strategic Case Study Exam

Updated: Aug 09, 2026

Q & A: 175 Questions and Answers

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Accountant CIMA-SCS Exam Syllabus Topics:

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

Accountant Strategic Case Study Sample Questions:

1. Parsley

A) Feathery shape with strong aroma
B) Both ends are flat
C) Feathery leaves may be curly or flat
D) Similar to parsley


2. - Short term risk where there is a movement in rates between transaction date and payment date

A) Transaction risk
B) If R$ strengthens....
C) Scrip dividends
D) Translation risk


3. Finished temperature dough?

A) 180-f - 194-f
B) 160-f - 180-f
C) 150-f - 160-f
D) 78-F - 82-F


4. - Technological factors
- Environmental issues
- Social issues
- Employees, Management
- Materials

A) Cyber security security measures
B) Porter's generic strategies
C) Roles of the chief executive
D) Sources of reputational risk


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

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


Solutions:

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

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