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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| General Principles of the Legal System, Contract and Employment Law | 15% | - Legal system fundamentals - Contract law basics - Employment law essentials |
| Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Corporate social responsibility (CSR) - Role of board and directors - Principles of corporate governance - Internal controls and audit |
| Business Ethics and Ethical Conflict | 30% | - Ethical dilemmas and resolution - Nature and importance of ethics - Professional ethics principles |
| Company Administration | 10% | - Administration and management of companies - Types of business organisation |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
1. A business has been registered under the name ABC Ltd. Which of the following types of business organization must this be?
A) A public limited company.
B) A private limited company.
C) Either a private limited company or a public limited company.
D) A partnership.
2. The CIMA Code of Ethics relates to:
A) Professional accountants in business only
B) Professional accountants in public practice only
C) Professional accountants in public practice and business
D) Professional accountants in the third sector only
3. Miss B is working closely with Mr L to deliver an important report on the efficiency of Mr L's department. They have had to work late together several times, and last night they went out to dinner afterwards. Miss B is starting to think she may have feelings for Mr L.
Could her independence be called into question?
A) No, she is not actually dating Mr L so her independence of appearance is not compromised
B) Yes, having dinner with a work colleague can affect her independence of appearance
C) No, provided she does not act on her feelings and continues to be professional
D) Yes, her feelings could be influencing her independence of mind
4. Which TWO of the following are the characteristics of a framework driven by values, principles and ethics?
A) Implicit
B) Mandatory
C) Discretionary
D) Detection
5. Paul is asked to work for a company that runs online casinos, but he has a deep seated conviction that gambling in any form is immoral. This dilemma is an example of a tension between:
A) Corporate and professional values
B) None of the above
C) Personal and corporate values
D) Societal and professional values
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: C | Question # 3 Answer: D | Question # 4 Answer: A,C | Question # 5 Answer: C |


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