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Accountant Strategic Case Study : CIMA-SCS

CIMA-SCS

Exam Code: CIMA-SCS

Exam Name: Strategic Case Study Exam

Updated: Jun 01, 2026

Q & A: 175 Questions and Answers

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Accountant Strategic Case Study Sample Questions:

1. - Balance of board (3 NED vs 5 ED)
- Audit committee should have financial experience = currently none of Daistruk's NEDs do not
- Committees should not be chaired by BED chair of the board Mabalemi Maleka

A) Benefits of robotics for Daistruk
B) Strengths of Daistruk corporate governance
C) Risks with Joint development
D) Weaknesses of Daistruk corporate governance


2. 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) Clientele effect
B) Signalling effect
C) The bird in the hand argument
D) M&M dividend irrelevancy theory


3. Serving line temperature?

A) 150-f - 160-f
B) 78-f - 82-f
C) 180-F - 194-F
D) 110-f - 120-f


4. - Comply with laws
- Meet contractual obligations
- Safeguard informational assets of an entity

A) Aim of confidentiality (elements of strategies)
B) Threats to compliance with fundamental ethical principles
C) Impact of downtime for Daistruk IT system
D) Sources of reputational risk


5. - Investigation team set up
- Commence investigation with enough resources and time
- Communicate with 3rd parties
- Press release from Daistruk

A) Responses to unethical behaviour
B) Reasons to use a risk register
C) Roles of the chief executive
D) Risks with Cost Leadership Strategy


Solutions:

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

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