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First-rate service

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CIMA BA4 Exam Syllabus Topics:

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

1. The Global Reporting Initiative (GRI) has produced Sustamability Reporting Guidelines, setting out categories and aspects which should be addressed through sustainable reporting.
Place the GRI categories next to the appropriate aspect of sustamability below.

2. According to CIMA, governance and social responsibility policies are:

A) In conflict with an organization's values
B) Not related to an organization's code of ethics
C) Not related to each other
D) Rooted in an organization's values and code of ethics

3. CIMA's Code of Ethics would be violated if a professional accountant accepted a fee for work which is:

A) payable once a specified finding has been attained
B) fixed by a company's ethics committee
C) based on a quotation fixed in advance of the work being earned out
D) based on a price quotation submitted in competitive bidding

4. A distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in the public interest Therefore:

A) frauds which are detected in an audit must be reported to the public
B) a professional accountant's responsibility is not exclusively to satisfy the needs of an individual client or employer
C) the public interest will always be served if an accountant complies with his or her employer's corporate ethical policies
D) professional accountants must be prepared to break laws that they consider to be against the public interest

5. Which of the following statements is correct in relation to the civil law?

A) A tort is a civil wrong.
B) All civil cases commence in the County Court.
C) A breach of the civil law does not enable an injured party to claim compensation.
D) A person may be prosecuted for a breach of the civil law.

Solutions: