Try CIMA : BA4 valid & accurate questions and answers
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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Business Ethics and Ethical Conflict | 30% | - Identification and resolution of ethical dilemmas - Concepts of ethics and business ethics - CIMA Code of Ethics and professional values - Ethics vs law and regulation |
| Topic 2: Company Administration | 10% | - Corporate insolvency and administration - Company financing and capital - Types of business organizations - Formation and constitution of companies |
| Topic 3: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Principles and frameworks of corporate governance - External audit and assurance - Internal control and risk management - Corporate social responsibility and sustainability - Roles and responsibilities of directors and officers |
| Topic 4: General Principles of the Legal System, Contract and Employment Law | 15% | - Essential elements of a valid contract - Terms, breach and remedies of contract - Employment law, rights and obligations - Structure and sources of law |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
Which of the following statements is correct?
- A. A claim in respect of "wrongful trading" may only be brought by the liquidator against a director or a shadow director of the company.
- B. A claim in respect of "wrongful trading" may only be brought by the liquidator against a shareholder, director or shadow director of the company.
- C. A claim in respect of "wrongful trading" may only be brought by a creditor of the company against a director or shadow director of the company.
- D. A claim in respect of "wrongful trading" may only be brought by the shareholders against a director or shadow director of the company.
Correct Answer: A 🗳️
Which THREE of the following represent the impact of one of the seven principles of public life on accountants?
When awarding contracts accountants should ensure that this is based upon objective measures of comparative merit.
- A. Accountants should ensure that they only restrict information about their clients when the public interest so demands it
- B. Accountants should avoid any conflicts of interest in their professional conduct
- C. Accountants should promote and support the seven principles in public life through leadership and example.
- D. Accountants should be publicly open about the reasons for their decisions within the companies they work for.
- E. Accountants should act solely in the public interest and should therefore not make a profit from their professional advice to clients.
Correct Answer: A,C,D 🗳️
Which of the following need to be proved in order for there to be a misrepresentation? Select ALL that apply.
- A. Distortion of facts.
- B. A false representation of the facts.
- C. More than two parties were involved.
- D. Made by one party to the other before any contract is made.
- E. An inducement to mislead one party into entering the contract.
- F. There was at least one witness when the misrepresentation occurred.
Correct Answer: A,B,D,E 🗳️
H is hoping for a promotion. His wife is expecting a baby and they need the extra money. He needs to present the figures for his section, but the true figures do not reflect well on his manager. What should H do?
- A. Present figures which reflect well on the manager: after all H needs his manager's approval to get the promotion
- B. Present slightly amended figures: after all everybody does this, and H will still be popular with the rest of his section
- C. Present the figures which reflect well on the manager: H's family are more important
- D. Present the true figures: his motivation should be to be honest
Correct Answer: D 🗳️
Where a countries' rules protect whistleblowers. they usually only do so where there has been a
"qualifying disclosure" Which of the following statements best describes the minimum level of information which a whistleblower needs to have to make a "qualifying disclosure"?
- A. Knowledge that company rules are about to be breached
- B. Certainty that at least one company rule is being breached or has been breached in the past
- C. A suspicion that serious malpractice has taken place
- D. Reasonable grounds to believe that sufficiently serious malpractice is taking place
Correct Answer: B 🗳️
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