CIMA CIMAPRA17-BA4-1 Exam Questions Instant Access

Question 1

Which of the following describes a principles-based approach to ethical standards in an organisation?

The objective behind the approach is to:

Adetect ethical non-compliance It motivates through fear and its standards are implicit

Bprevent ethical non-compliance It motivates through values and its standards are explicit

Cdetect ethical non-compliance It focuses on the development of discipline and obedience and its standards are explicit

Dprevent ethical non-compliance It focuses on the development and application of individual judgment and standards are implicit

Answer : D

Question 2

Which of the following is NOT a personal quality expected of professional accountants by CIMA?

ARelativity

BReliability

CResponsibility

DRespect

Answer : A

Question 3

Which of the following is INCORRECT in relation to directors' duties?

ADirectors owe a duty to promote the success of the company.

BDirectors' duties are codified in the UK Corporate Governance Code.

CDirectors must act in accordance with the company's constitution.

DDirectors' duties are owed to the shareholders as a whole.

Answer : B

Question 4

You work for a construction company. Which of the following corporate issues is NOT related to ethics or social responsibility?

AThe reduction of waste on building sites

BThe formation of a world class team of employees to win more business

CThe use of recycled paper in head office

DHealth and safety training for employees and sub-contractors

Answer : B

Question 5

Which of the following statements is INCORRECT?

AThe ratio decidendi is the legal principle underpinning the decision of the court.

BWhen a court departs from a previous decision on the basis of different material facts the court is said to have ''distinguished'' the case.

CIf an appellate court reaches a different decision to the court which first heard the case, the decision is said to have been ''reversed''.

DObiter dicta of the Supreme Court is binding on all lower courts.

Answer : D

Question 6

Steve manages the accounts for a large software company. He's good at his job, though it has recently emerged that he is going through quite a messy divorce.

Why should the company's senior management be most concerned?

ABecause Steve could be motivated to steal from the company.

BBecause Steve might not work as hard.

CBecause there is a risk Steve could get aggressive with other employees within the company.

DBecause Steve might start to be untruthful and not disclose information that he should.

Answer : A

Question 7

Demonstrating politeness and good manners towards others reflects the personal quality identified by the CIMA Code of Ethics as:

ACorrectness

BCohesion

CCreativity

DCourtesy

Answer : D

CIMA BA4 - Fundamentals of Ethics, Corporate Governance and Business Law CIMAPRA17-BA4-1 Exam Questions