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Accountant CIMA-SCS : Strategic Case Study Exam

Exam Code: CIMA-SCS

Exam Name: Strategic Case Study Exam

Updated: Aug 17, 2026

Q & A: 175 Questions and Answers

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Accountant CIMA-SCS Exam Syllabus Topics:

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

                                            Accountant Strategic Case Study Sample Questions:

                                            1. - Clientele effect (expect dividends)
                                            - Signalling effect (Dividends signals to market how well company is doing)

                                            A) Impact of changing dividend policy
                                            B) Examples of financing decisions
                                            C) Aims of Integrated Reporting (IR)
                                            D) What will investment affect?


                                            2. - Add further layer of security
                                            - Add back ups
                                            - Scan malware on a regular basis
                                            - Firewalls
                                            - Encryption

                                            A) Sources of reputational risk
                                            B) Risks with inorganic growth
                                            C) Responses to unethical behaviour
                                            D) Cyber security security measures


                                            3. Cookies (Hot Cookies)

                                            A) P
                                            B) H
                                            C) J
                                            D) D


                                            4. Oregano

                                            A) Shape like pine needles
                                            B) Pointed and green leave
                                            C) Narrow leave
                                            D) Small oval leaves


                                            5. Pies and Pastry (I love Pies and Pastry)

                                            A) I
                                            B) F
                                            C) K
                                            D) E


                                            Solutions:

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

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