Exam Name: Strategic Case Study Exam
Certification Provider: Accountant
Corresponding Certification: Accountant Certification
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Instant Download Accountant : CIMA-SCS Questions & Answers as PDF & Test Engine
Updated: Sep 08, 2026
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Accountant CIMA-SCS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Evaluate and Mitigate Risk | 15–25% | - Recommend risk mitigation and response strategies - Design and evaluate risk management frameworks and controls - Identify and categorise strategic, operational, financial and compliance risks - Assess risk likelihood and impact |
| Topic 2: Develop Business Strategy | 15–25% | - Evaluate internal and external environments - Analyse organisational mission, vision and objectives - Formulate strategic options and select appropriate strategies - Plan strategy implementation and governance |
| Topic 3: Recommend Financing Strategies | 15–25% | - Recommend dividend, investment and financing policies - Evaluate mergers, acquisitions and divestment decisions - Assess capital structure and cost of capital - Evaluate funding requirements and sources |
| Topic 4: Recommend and Maintain Sound Control Environment | 15–25% | - Evaluate governance structures and ethical frameworks - Design and assess internal control systems - Ensure compliance with laws, regulations and standards - Recommend assurance and reporting processes |
| Topic 5: Evaluate Business Ecosystem and Environment | 15–25% | - Assess industry structure and competitive forces - Analyse macro-environmental factors (political, economic, social, technological, legal, environmental) - Assess impact of digital transformation and innovation - Evaluate stakeholder interests and influence |
Accountant Strategic Case Study Sample Questions:
Question 1
The pattern of the dividend payout should be irrelevant. As long as the companies continue to invest in positive NPV projects, the wealth of the shareholders should increase whether or not the company makes a dividend payment this year.
*investors are indifferent between dividends and capital gains so the dividend policy that the company pursues should be irrelevant
A. Signalling effect
B. The bird in the hand argument
C. M&M dividend irrelevancy theory
D. Clientele effect
Question 2
Summer savory
A. Use in italian sausage
B. Similar flavor to thyme
C. Similar shape to parsley
D. Similar to parsley
Question 3
Meatless Entrees (Rare Meatless Entrees)
A. K
B. F
C. R
D. I
Question 4
Pinhole
A. 1 Gallon
B. Tiny holes caused by food acid during prolonged storage
C. Very small leaves
D. Large green leaves that may be furry and velvety
Question 5
- Reputational risk depending on media coverage
- Staff redundancies
- Costs overrunning
- IT compliance needed
- More prone to hacking due to new tech
- Do Daistruk have resources to deal with robots on day to day basis?
- Robots may not work as required
A. Roles of the chief executive
B. Reasons to use a risk register
C. Risks of robotics for Daistruk
D. Benefits of robotics for Daistruk
Solutions:
| Question 1 Answer: C | Question 2 Answer: B | Question 3 Answer: C | Question 4 Answer: B | Question 5 Answer: C |
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