CIMA SCS past questions

CIMA SCS past questions: Internal controls

Every sub-task on internal controls set in the Strategic Case Study pre-seens we cover, summarised in our own words.

Sub-tasks: 5
Sittings: 2 of 3
Exam variants: 5 of 18
Last set: Nov 2025 & Feb 2026

Mostly filed under core activity D (Evaluate and mitigate risk). Syllabus: P3 C, internal controls. These are patterns from past exams, not a forecast: CIMA can test any part of the syllabus.

Nov 2025 & Feb 2026 · Cewmlator

Every task set for Cewmlator

Electric vehicles · CIMA's post-exam materials

SCS past sub-tasks on Internal controls, Nov 2025 & Feb 2026 (Cewmlator)
Task	Core activity	What was asked (our summary)
V2 · Task 3(a)	Core activity D: Risk	Extra internal controls to stop charging point customers being defrauded.
V3 · Task 1(a)	Core activity D: Risk	Controls to prevent tampering with vehicle control software.
V5 · Task 3(a)	Core activity D: Risk	Internal controls to prevent bribery.

V2 · Task 3(a)Core activity D: Risk
Extra internal controls to stop charging point customers being defrauded.
V3 · Task 1(a)Core activity D: Risk
Controls to prevent tampering with vehicle control software.
V5 · Task 3(a)Core activity D: Risk
Internal controls to prevent bribery.

May & Aug 2025 · Leothayre

Every task set for Leothayre

Satellites · CIMA's post-exam materials

SCS past sub-tasks on Internal controls, May & Aug 2025 (Leothayre)
Task	Core activity	What was asked (our summary)
V3 · Task 3(b)	Core activity E: Control environment	Controls to reduce those remote working and network risks.
V4 · Task 3(b)	Core activity E: Control environment	Controls to reduce safety risks for staff on a dangerous assignment.

V3 · Task 3(b)Core activity E: Control environment
Controls to reduce those remote working and network risks.
V4 · Task 3(b)Core activity E: Control environment
Controls to reduce safety risks for staff on a dangerous assignment.

How we'd mark one

The past task

Controls to prevent bribery

SCS · Nov 2025 & Feb 2026 · Cewmlator · V5 · Task 3(a) · Core activity D (Risk)

Internal controls to prevent bribery.

Practise it in Eighty Marks

AI call rules: controls needed to comply · Compliance controls · set in Vennlisk

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Illustrative example

92 / 150

PASS LINE 80 · ABOVE

Technical understandingStrong: preventive and detective controls
Use of the informationGood: fits how the company operates
Application to the scenarioGood: training and whistleblowing
CommunicationNeeds work: tone from the top missing

Fix first: Start with what the board itself must do and say, because controls fail when leaders are seen to ignore them.

Sample: an invented mark to show the shape of our feedback, not a real student's. Our marks follow CIMA's published 2026–27 marking approach. They are a practice estimate to help you improve, not an official CIMA mark or a prediction of your result.

Practise internal controls in your own pre-seen

Timed SCS tasks set in Vennlisk, the current pre-seen, marked in about a minute. Try one task free, no card needed.

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