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CIMA BA4 Exam Dumps

Fundamentals of Ethics - Corporate Governance and Business Law

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Total Questions : 661
Update Date : February 22, 2024
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CIMA BA4 Sample Questions

Question # 1

According to the CIMA code of ethics, if appropriate safeguards cannot be identified to address threats to compliance with fundamental principles, a professional accountant should:

A. Proceed unless the situation will involve breaking the law
B. Proceed with necessary caution
C. Identify the situation to superiors before continuing with the professional service involved
D. Refuse to remain associated with the matter creating the conflict, where possible



Question # 2

Which TWO of the following are reasons why a company would choose to introduce a values based code of ethics?

A. To improve the cost efficiency of internal processes
B. To identify gifted staff
C. To provide guidance for staf
D. To help staff to tackle the ethical dilemmas that they might face at work



Question # 3

Which of the following courses of action is NOT part of the process that the CIMA Code of Ethics expects of professional accountants in resolving an ethical conflict?

A. Determine the appropriate course of action that is consistent with the fundamental principles identified
B. Evaluate the consequences of each possible course of action
C. Consult with other appropriate persons within the firm or employing organization for help if the matter remains unresolved 
D. Proceed with the course of action that would do least damage to a professional accountant's career prospects



Question # 4

High profile corporate scandals in the past decade have had an effect on which of the following?

A. Public trust in business
B. Legislation in the US and elsewhere 
C. Public trust in accountants
D. All of the above



Question # 5

You work for a company based in a capital city that leases office space to other organizations. Which of the following corporate issues is not related to ethics or social responsibility?

A. The energy efficiency of the buildings that you rent out
B. Honest and transparent contracts with your customers
C. Whether your buildings provide a safe and secure environment for workers and visitors
D. Having the prestige of renting out some of a capital city's most famous landmarks