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CIMA-SCS pdf
  • Exam Code: CIMA-SCS
  • Exam Name: Strategic Case Study Exam
  • Updated: Aug 17, 2026
  • Q & A: 175 Questions and Answers
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  • Exam Code: CIMA-SCS
  • Exam Name: Strategic Case Study Exam
  • Updated: Aug 17, 2026
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  • Exam Code: CIMA-SCS
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  • Q & A: 175 Questions and Answers
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Accountant CIMA-SCS Exam Syllabus Topics:

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

                                            Accountant Strategic Case Study Sample Questions:

                                            1. - Makes sure board meetings are held properly
                                            - Ensures good quality info is going all board members
                                            - Ensures relationship between executive and non-executives are working well
                                            - Evaluates chief exec.'s performance

                                            A) Governance definition
                                            B) Roles of the chief executive
                                            C) Roles of NED's
                                            D) Roles of the chairman


                                            2. Sage

                                            A) Shape like pine needles
                                            B) Small rounded leaves with a flavor similar to Oregon
                                            C) Large green leaves that may be furry and velvety
                                            D) Tiny holes caused by food acid during prolonged storage


                                            3. - Board committees already set up (audit, remuneration, nomination, risk. Daistruk have NEDs to set remuneration)
                                            - Senior Independent Director NED (Hongyu)

                                            A) Strengths of Daistruk corporate governance
                                            B) Strategic risks of Drone investment for Daistruk
                                            C) Technological factors (reputational risk)
                                            D) Benefits of robotics for Daistruk


                                            4. Salads, Salad Dressings, Relish (Make Salads, Salad dressings, and Relish)

                                            A) O
                                            B) M
                                            C) K
                                            D) E


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

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


                                            Solutions:

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

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