Fundamentals of Ethics - Corporate Governance and Business Law: BA4 Exam
"Fundamentals of Ethics - Corporate Governance and Business Law", also known as BA4 exam, is a CIMA Certification. With the complete collection of questions and answers, Pass4sureCert has assembled to take you through 660 Q&As to your BA4 Exam preparation. In the BA4 exam resources, you will cover every field and category in CIMA Certification Certification helping to ready you for your successful CIMA Certification.
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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Principles and frameworks of corporate governance - Corporate social responsibility and sustainability - Internal control and risk management - Roles and responsibilities of directors and officers - External audit and assurance |
| Topic 2: Company Administration | 10% | - Company financing and capital - Types of business organizations - Corporate insolvency and administration - Formation and constitution of companies |
| Topic 3: General Principles of the Legal System, Contract and Employment Law | 15% | - Essential elements of a valid contract - Employment law, rights and obligations - Terms, breach and remedies of contract - Structure and sources of law |
| Topic 4: Business Ethics and Ethical Conflict | 30% | - Concepts of ethics and business ethics - Identification and resolution of ethical dilemmas - Ethics vs law and regulation - CIMA Code of Ethics and professional values |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
Ethical dilemmas may be raised with a professional accountant via which of the following routes?
- A. Via an in-house helpline
- B. Anonymously
- C. Via an external customer
- D. All of the above
Correct Answer: D 🗳️
A Ltd is under contract to manufacture machinery for B Ltd for £200,000. Which of the following is a valid excuse for A Ltd failing to complete the contract on time?
- A. A Ltd's factory was flooded.
- B. A number of A Ltd's key workers were absent through illness.
- C. A Ltd's employees went out on strike.
- D. A Ltd had taken on too many orders and had to give priority to its regular customers.
Correct Answer: A 🗳️
C is a professional accountant He encounters an ethical dilemma in his role and wishes to seek help in resolving it. Which of the following would NOT be an appropriate source of advice?
- A. The CIMA ethics helpline
- B. The internal whistle-blowing helpline
- C. Legal advisors.
- D. The external auditors.
Correct Answer: D 🗳️
What, according to CarlyFiorina, CEO of Hewlett Packard, is the spirit of a code of ethics:
- A. "It is doing the right thing, because it's for the best"
- B. "It is doing the right thing because you have to"
- C. "It is doing the right thing because everybody is watching"
- D. "It is doing the right thing when no-one is watching"
Correct Answer: D 🗳️
Pascal later heads off to the party where he proceeds to tell everyone about his amazing first day at work and the huge profits his new company are making and how much he's already saved them. "My future is bright" he tells everyone!
Again, Pascal has breached CIMA's ethical principles.
Which of the following has he breached?
Select ALL that apply.
- A. Professional competence and due care + Objectivity
- B. Objectivity
- C. Objectivity + Professional competence and due care
- D. Professional behaviour + Confidentiality
- E. Confidentiality
- F. Integrity
- G. Confidentiality + Integrity
- H. Professional behaviour
- I. Professional competence and due care
- J. Integrity + Professional behaviour
Correct Answer: E 🗳️
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