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CIMA BA4 Exam Syllabus Topics:

CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:

1. According to CIMA, which TWO of the following are responsibilities of a professional accountant?

A) To act in the public interest
B) To exclusively satisfy the needs of an individual client or employer
C) To comply with the ethical requirements of an employer's and professional body's code of ethics
D) To never question the truth of the information provided by an employer or client

2. Which of the following statements describes an example of a value for money audit?

A) Identifying and appraising weaknesses in the organisation's management team
B) Analysing the reported financial performance of one of the organisation's branches
C) Assessing the organisation's conformance with employment laws and regulations
D) Appraising the efficiency of one of the organisation's manufacturing processes

3. Which of the following requires the approval of 75% of all the company's shareholders who are entitled to vote?

A) An ordinary resolution
B) A special resolution
C) A written ordinary resolution
D) A written special resolution

4. The code of ethics of the professional body to which M belongs is very clear about the importance of non-discrimination on the grounds of race, gender, sexual orientation and religion. But, because of her particular religious convictions, M believes that homosexuality is wrong. This is an example of a tension between:

A) Societal and professional values
B) Corporate and professional values
C) Personal and professional values
D) Personal and corporate values

5. Which of the following statements is correct in relation to the civil law?

A) A tort is a civil wrong.
B) A person may be prosecuted for a breach of the civil law.
C) All civil cases commence in the County Court.
D) A breach of the civil law does not enable an injured party to claim compensation.

Solutions: