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CIMA BA4 Exam Syllabus Topics:

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

1. Jo is employed as management accountant of a large retailer. Jo has been asked to dismiss one of her colleagues for 'misconduct', but she is aware that the colleague has done nothing wrong and that her employer is trying to avoid paying any redundancy settlement. If Jo accepts the request, which of the following 'fundamental principles' of CIMA's Code of Ethics will be compromised?

A) Professional behavior
B) Integrity
C) Confidentiality
D) Objectivity

2. Which of the following describes a principles-based approach to ethical standards in an organisation?
The objective behind the approach is to:

A) detect ethical non-compliance It motivates through fear and its standards are implicit
B) prevent ethical non-compliance It motivates through values and its standards are explicit
C) prevent ethical non-compliance It focuses on the development and application of individual judgment and standards are implicit
D) detect ethical non-compliance It focuses on the development of discipline and obedience and its standards are explicit

3. Which of the following is NOT one of the 'seven principles of public life', as defined by the Committee of Standards in Public Life?

A) Honesty
B) Professionalism
C) Integrity
D) Leadership

4. Which of the following is NOT one of the main requirements of the UK Corporate Governance Code?

A) The appointment of independent non-executive directors to the Board
B) The identification of an independent director as primary shareholder contact
C) The separation of the roles of Director and Company Secretary
D) The establishment of an audit committee

5. If a claim for unfair dismissal is successful, which of the following orders can be made by an employment tribunal?
i. re-instatement
ii. re-engagement
iii. compensation

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

Solutions: