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Accountant Accountant Certification CIMA-SCS

CIMA-SCS

Exam Code: CIMA-SCS

Exam Name: Strategic Case Study Exam

Updated: Aug 24, 2026

Q & A: 175 Questions and Answers

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Accountant CIMA-SCS Exam Syllabus Topics:

SectionObjectives
Topic 1: Strategy Development- Strategic analysis and diagnosis
  • 1. Internal capability assessment
    • 2. Strategic position evaluation
      • 3. External environment analysis
        - Strategy formulation
        • 1. Business model design
          • 2. Corporate strategy options
            Topic 2: 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
                    Topic 3: Financial Strategy- Value creation and financial governance
                    • 1. Financial risk management
                      • 2. Shareholder value analysis
                        - Investment and financing decisions
                        • 1. Capital structure considerations
                          • 2. Investment appraisal
                            Topic 4: 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
                                    Topic 5: 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

                                            Accountant Strategic Case Study Sample Questions:

                                            1. Temperature dough?

                                            A) 65-F
                                            B) 60-f
                                            C) 66-f
                                            D) 64-f


                                            2. - Defined as the beliefs or opinions that are generally held about an organisation
                                            - Most clearly shown in the financial risk

                                            A) Methods of growth
                                            B) Reputational Risk
                                            C) Roles of the chief executive
                                            D) Aim of Availability


                                            3. *Availability- maximise biz hours
                                            *Confidentiality- protection from unauthorised access- passwords & encryption
                                            *Integrity of data- reliability of data
                                            *Integrity of processing- protection against inproper use

                                            A) Scrip dividend
                                            B) AICPA reporting framework (cyber security objectives)
                                            C) Clientele effect
                                            D) Porters Generic Strategies - how to gain competitive advantage


                                            4. - More expensive than forward contract, MMH or futures
                                            - High up front premiums to cover market risk
                                            - Premium must be paid even if you lapse

                                            A) Disadv. of Currency Futures
                                            B) Disadv. of Money Market Hedge
                                            C) Disadvantages of debt financing
                                            D) Disadv. of Currency Options


                                            5. - Forward contract
                                            - Money market hedging
                                            - Currency futures
                                            - Currency options

                                            A) What will investment affect?
                                            B) Future free cashflow valuation
                                            C) External hedging techniques
                                            D) Examples of financing decisions


                                            Solutions:

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

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