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Accountant Accountant Certification CIMA-SCS

CIMA-SCS

Exam Code: CIMA-SCS

Exam Name: Strategic Case Study Exam

Updated: Sep 02, 2026

Q & A: 175 Questions and Answers

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Accountant CIMA-SCS Exam Syllabus Topics:

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

                                            Accountant Strategic Case Study Sample Questions:

                                            Question 1

                                            - Confidentiality
                                            - Integrity
                                            - Availability

                                            A. Porter's generic strategies
                                            B. CIA triad (Cybersecurity)
                                            C. Risk mitigation techniques
                                            D. Risks with Focus Strategy


                                            Question 2

                                            Five forces examines an organisations industry
                                            *New entrants- barriers to entry?
                                            *Power of suppliers- industry is dominated by few suppliers
                                            *Substitutes- satisfy the same need
                                            *power of buyers- high when there is a concentration of buyers
                                            *Rivalry amongst competitors
                                            Conclusion: desirable situation is where there is weak suppliers and buyers, few substitutes, high barriers to entry and little rivalry

                                            A. Five Forces Model
                                            B. The Bird In The Hand Argument
                                            C. Porter's Five Forces
                                            D. Ansoff- The Product/market Growth Framework


                                            Question 3

                                            Meats, Poultry, Fish (Lean Meats Poultry, Fish)

                                            A. E
                                            B. L
                                            C. I
                                            D. G


                                            Question 4

                                            - Formal record of main risks organisation faces
                                            - Should have information about each risk in detail
                                            - Provides risk responses (risk-mitigating control actions)
                                            - Shows who is responsible for each risk

                                            A. Aim of integrity of data
                                            B. Risk Register
                                            C. Risks of robotics for Daistruk
                                            D. Roles of NED's


                                            Question 5

                                            Flippers

                                            A. Smooth and Rigid
                                            B. Both end bulge outwards
                                            C. Both ends are flat
                                            D. Feathery leaves may be curly or flat


                                            Solutions:

                                            Question 1
                                            Answer: B
                                            Question 2
                                            Answer: C
                                            Question 3
                                            Answer: B
                                            Question 4
                                            Answer: B
                                            Question 5
                                            Answer: C

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