Accountant CIMA-SCS : Strategic Case Study Exam
- Exam Code: CIMA-SCS
- Exam Name: Strategic Case Study Exam
- Updated: Sep 07, 2026
- Q & A: 175 Questions and Answers
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Accountant CIMA-SCS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Evaluate and Mitigate Risk | 15–25% | - Assess risk likelihood and impact - Identify and categorise strategic, operational, financial and compliance risks - Design and evaluate risk management frameworks and controls - Recommend risk mitigation and response strategies |
| Develop Business Strategy | 15–25% | - Evaluate internal and external environments - Plan strategy implementation and governance - Formulate strategic options and select appropriate strategies - Analyse organisational mission, vision and objectives |
| Recommend Financing Strategies | 15–25% | - Assess capital structure and cost of capital - Evaluate funding requirements and sources - Recommend dividend, investment and financing policies - Evaluate mergers, acquisitions and divestment decisions |
| Recommend and Maintain Sound Control Environment | 15–25% | - Ensure compliance with laws, regulations and standards - Recommend assurance and reporting processes - Design and assess internal control systems - Evaluate governance structures and ethical frameworks |
| Evaluate Business Ecosystem and Environment | 15–25% | - Assess impact of digital transformation and innovation - Assess industry structure and competitive forces - Analyse macro-environmental factors (political, economic, social, technological, legal, environmental) - Evaluate stakeholder interests and influence |
Accountant Strategic Case Study Sample Questions:
- Don't need to do background checks on IA
- External consultancy firm would be expensive
- IA department would be independent and won't allow bias
- Would know how the system works at Daistruk
- A. Arguments for using internal audit department in fraud situations
- B. Key reasons for separation of the roles of chairman and chief executive
- C. Strengths of Daistruk corporate governance
- D. Arguments AGAINST using internal audit department in fraud situations
- Responsibility of the board of directors, the executive directors, and the non-executive directors
- Board of directors is ultimately to blame if things go wrong in the organisation
- A. Aim of integrity of data
- B. Aim of Availability
- C. Roles of the chairman
- D. Governance definition
Chervil
- A. Feathery shape with strong aroma
- B. Feathery leaves may be curly or flat
- C. Very small leaves
- D. Similar to parsley
- Cost leadership = lowest cost possible
- Differentiation = USP
- Focus = Niche
- A. Risks with inorganic growth
- B. Porter's generic strategies
- C. Cyber security security measures
- D. Porter's value chain
- Organic growth
- Inorganic growth
- Joint development
- A. Sources of reputational risk
- B. Porter's generic strategies
- C. Reputational Risk
- D. Methods of growth
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