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CIMA BA4 Exam Syllabus Topics:

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

Question 1

lohn works as a management accountant for a law firm. He only got the job because he lied about his qualifications: he told the interviewers that he the required accountancy qualifications to do the job when he actually didn't.
Now John's boss has found that John lied during the interview. Which of the following will almost certainly happen as a result?
Select ALL that apply.

A. John will lose his job.
B. John will have problems finding new employment.
C. John will lose his employer's trust.
D. John will face criminal proceedings.
E. John will face civil proceedings.
F. John will be expelled from the professional accountancy organisations he is a member of.

Question 2

Which of the following can consideration take the form of?

A. Services
B. Money
C. Money + Services
D. Money + Goods + Services
E. Money + Goods
F. Goods

Question 3

Which of the following would be regarded as an issue of shares for an improper purpose?
(i) An issue of shares to enable the directors to maintain control of the board.
(ii) An issue of shares to prevent a take-over bid.
(iii) An issue of shares in return for a non-cash consideration.

A. (ii) only
B. (i) and (ii) only
C. (i) only
D. (ii) and (iii) only

Question 4

How can values become part of a company's DNA? Choose TWO of the following options.

A. Through leadership and example from the top
B. Through proxy indicators
C. Through corporate scandals
D. Guidance and training for all staff

Question 5

In assessing a compensation award for unfair dismissal, which of the following is incorrect?

A. Any award is subject to the statutory minimum sum identified.
B. A compensatory award may additionally be made.
C. A basic award is calculated related to the alleged employee's conduct and circumstances of the case.
D. The award may be reduced if the employee's conduct contributed to the dismissal.

Solutions: