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Last Updated: Sep 21, 2026

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Accountant CIMA-SCS Practice Q&A's

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Accountant CIMA-SCS Exam Syllabus Topics:

SectionObjectives
Topic 1: Digital Strategy and Sustainability- Sustainability and ESG
  • 1. Environmental and social impact
    • 2. Sustainable business strategy
      - Digital transformation
      • 1. Technology-enabled business models
        • 2. Data-driven decision making
          Topic 2: Strategy Implementation- Organisational change and execution
          • 1. Change management
            • 2. Project and program delivery
              - Performance management systems
              • 1. Strategic performance measurement
                • 2. KPIs and dashboards
                  Topic 3: Financial Strategy- Value creation and financial governance
                  • 1. Financial risk management
                    • 2. Shareholder value analysis
                      - Investment and financing decisions
                      • 1. Capital structure considerations
                        • 2. Investment appraisal
                          Topic 4: Strategy Development- Strategic analysis and diagnosis
                          • 1. Internal capability assessment
                            • 2. External environment analysis
                              • 3. Strategic position evaluation
                                - Strategy formulation
                                • 1. Corporate strategy options
                                  • 2. Business model design
                                    Topic 5: Risk Management and Governance- Corporate governance
                                    • 1. Board responsibilities
                                      • 2. Ethics and compliance
                                        - Enterprise risk management
                                        • 1. Risk mitigation strategies
                                          • 2. Risk identification and assessment

                                            Accountant Strategic Case Study Sample Questions:

                                            Question #1

                                            - 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. Strengths of Daistruk corporate governance
                                            • B. Key reasons for separation of the roles of chairman and chief executive
                                            • C. Arguments AGAINST using internal audit department in fraud situations
                                            • D. Arguments for using internal audit department in fraud situations
                                            Reveal Solution  Discussion  0

                                            Correct Answer: D  🗳️

                                            Question #2

                                            3/4 TSP

                                            • A. .38 - .62
                                            • B. .88 - .99
                                            • C. .63 - .87
                                            • D. .13 - .37
                                            Reveal Solution  Discussion  0

                                            Correct Answer: D  🗳️

                                            Question #3

                                            - Pay fixed sum per share to each LHD shareholder
                                            - Would require Daistruk to raise finance unless under R$32m they currently hold
                                            - Could impact gearing
                                            - Easy to understand, most transparent and obvious

                                            • A. Cash offer
                                            • B. Translation risk
                                            • C. Earnout payment method
                                            • D. Earnings valuation
                                            Reveal Solution  Discussion  0

                                            Correct Answer: A  🗳️

                                            Question #4

                                            Machine Pre-wash

                                            • A. 180-f - 194-f
                                            • B. 150-f - 160-f
                                            • C. 160-f - 180-f
                                            • D. 110-F - 120-F
                                            Reveal Solution  Discussion  0

                                            Correct Answer: D  🗳️

                                            Question #5

                                            Machine wash

                                            • A. 180-f - 194-f
                                            • B. 150-F - 160-F
                                            • C. 160-f - 180-f
                                            • D. 110-f - 120-f
                                            Reveal Solution  Discussion  0

                                            Correct Answer: B  🗳️

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