Accountant CIMA-SCS Q&A - in .pdf

  • Exam Code: CIMA-SCS
  • Exam Name: Strategic Case Study Exam
  • Updated: Sep 08, 2026
  • Q & A: 175 Questions and Answers
  • Printable Accountant CIMA-SCS PDF Format. It is an electronic file format regardless of the operating system platform.
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Accountant CIMA-SCS Q&A - Testing Engine

  • Exam Code: CIMA-SCS
  • Exam Name: Strategic Case Study Exam
  • Updated: Sep 08, 2026
  • Q & A: 175 Questions and Answers
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Free Download CIMA-SCS Actual tests

Accountant CIMA-SCS Exam Syllabus Topics:

SectionWeightObjectives
Evaluate Business Ecosystem and Environment15–25%- Evaluate stakeholder interests and influence
- Assess industry structure and competitive forces
- Analyse macro-environmental factors (political, economic, social, technological, legal, environmental)
- Assess impact of digital transformation and innovation
Recommend Financing Strategies15–25%- Assess capital structure and cost of capital
- Recommend dividend, investment and financing policies
- Evaluate mergers, acquisitions and divestment decisions
- Evaluate funding requirements and sources
Evaluate and Mitigate Risk15–25%- 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
Recommend and Maintain Sound Control Environment15–25%- Recommend assurance and reporting processes
- Ensure compliance with laws, regulations and standards
- Evaluate governance structures and ethical frameworks
- Design and assess internal control systems
Develop Business Strategy15–25%- Formulate strategic options and select appropriate strategies
- Plan strategy implementation and governance
- Evaluate internal and external environments
- Analyse organisational mission, vision and objectives

Accountant Strategic Case Study Sample Questions:

Question #1

Dairy

  • A. Green
  • B. Blue
  • C. White
  • D. Yellow
Answer: C
Question #2

- Technological factors
- Environmental issues
- Social issues
- Employees, Management
- Materials

  • A. Roles of the chief executive
  • B. Cyber security security measures
  • C. Porter's generic strategies
  • D. Sources of reputational risk
Answer: D
Question #3

some investors find that capital gains are more tax-efficient than dividends and some investors avoid transaction cots of their returns are delivered in the form of capital gains instead of dividends. Despite
this, investors usually prefer to receive dividends because they would rather the certain dividend now, than the promise of a uncertain dividend in the future.

  • A. Signalling effect
  • B. The bird in the hand argument
  • C. Pestel
  • D. Clientele effect
Answer: B
Question #4

Sandwiches (Nasty Sandwiches)

  • A. H
  • B. N
  • C. D
  • D. B
Answer: B
Question #5

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

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