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CIMA BA4 Exam Syllabus Topics:

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

1. Which of the following statements would amount to indirect discrimination in the workplace?

A) Employee X is not considered for an excellence award because she raised a complaint about sexist comments on the factory floor
B) Only women are promoted in the employee counseling department
C) Applicants for a motor mechanic s position are only considered if they are male
D) All employees in the sales departments are required to be smartly dressed and clean shaven

2. You work for a clothing retailer. Which of the following corporate issues is NOT related to ethics or social responsibility?

A) The use of natural or organic material in your clothes
B) Knowingly selling fake versions of this season's high profile designer clothes
C) Whether your clothes appeal to your target markets
D) Sweatshop labor

3. Which of the following statements regarding companies limited by shares and general partnerships is correct?

A) Private companies limited by shares and general partnerships are required to disclose financial information regarding the operation of the business to the general public
B) In the event of insolvency both a private company limited by shares and a general partnership may be placed in insolvent liquidation
C) Both a private company limited by shares and a general partnership are established by registration
D) Unlike a general partnership, a private company limited by shares may create a floating charge as security for a loan

4. Which ONE of the following provides an example of circumstances that may create self-review threats for a professional accountant in public practice?

A) A member of the assurance team being, or having recently been, a director or officer of that client
B) All of the above
C) The discovery of a significant error during a re-evaluation of the work of the professional accountant in public practice
D) Reporting on the operation of financial systems after being involved in their design or implementation

5. Which of the following types of committee is NOT required by the UK Corporate Governance Code?

A) Remuneration Committee
B) Audit Committee
C) Disciplinary Committee
D) Nominations Committee

Solutions: