Accountant CIMA-SCS Valid Dump : Strategic Case Study Exam

CIMA-SCS real exams

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: Evaluate and Mitigate Risk15–25%- Identify and categorise strategic, operational, financial and compliance risks
- Assess risk likelihood and impact
- Recommend risk mitigation and response strategies
- Design and evaluate risk management frameworks and controls
Topic 2: 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
Topic 3: Recommend Financing Strategies15–25%- Evaluate funding requirements and sources
- Evaluate mergers, acquisitions and divestment decisions
- Assess capital structure and cost of capital
- Recommend dividend, investment and financing policies
Topic 4: Evaluate Business Ecosystem and Environment15–25%- Analyse macro-environmental factors (political, economic, social, technological, legal, environmental)
- Assess impact of digital transformation and innovation
- Evaluate stakeholder interests and influence
- Assess industry structure and competitive forces
Topic 5: Develop Business Strategy15–25%- Evaluate internal and external environments
- Analyse organisational mission, vision and objectives
- Plan strategy implementation and governance
- Formulate strategic options and select appropriate strategies

Accountant Strategic Case Study Sample Questions:

1. Beverages (Cold beverages)

A) C
B) H
C) F
D) J


2. - Will provide more information to Daistruk stakeholders and potential investors of Daistruk
- Will provide strategic insight and information for management
- Will help ensure management focus on financial and non-financial objectives

A) Disadvantages of share for share exchange
B) Benefits of interest rate swap
C) Advantages of debt over equity financing
D) Advantages of preparing integrated report


3. - Costs to Daistruk paying in another currency would increase as R$ worth less

A) If R$ weakens....
B) Disadvantages of earnout
C) Economic risk
D) If R$ strengthens....


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


5. - Financing decisions (where to get money from)
- Investment decisions (what to do with money)
- Dividend decisions (what to do with cash earned)

A) Financing decisions
B) Types of currency risk
C) Types of decisions
D) Types of valuation models


Solutions:

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

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