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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Company Administration | 10% | - Administration and management of companies - Types of business organisation |
| Topic 2: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Principles of corporate governance - Corporate social responsibility (CSR) - Internal controls and audit - Role of board and directors |
| Topic 3: General Principles of the Legal System, Contract and Employment Law | 15% | - Contract law basics - Legal system fundamentals - Employment law essentials |
| Topic 4: Business Ethics and Ethical Conflict | 30% | - Nature and importance of ethics - Professional ethics principles - Ethical dilemmas and resolution |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
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?
- A. Because Steve might not work as hard.
- B. Because Steve could be motivated to steal from the company.
- C. Because there is a risk Steve could get aggressive with other employees within the company.
- D. Because Steve might start to be untruthful and not disclose information that he should.
Correct Answer: B 🗳️
Which of the following is CORRECT?
(i) A company limited by shares is a legal person separate and distinct from those who own and manage the company (ii) If the company structure is used as a mere facade for fraudulent purposes the company but not the directors or shareholders can be held liable (iii) If the company has carried on business despite the fact that insolvency appeared inevitable the directors may be personally liable for the debts contracted.
- A. (i) and (ii) only
- B. (i) and (iii) only
- C. (i) only
- D. (ii) and (iii) only
Correct Answer: B 🗳️
Which of the following statements is INCORRECT?
i. A contract is a voluntary agreement whereas obligations in the tort of negligence are imposed by the state.
ii. Damages are only available for breach of contract and breach of the tort of negligence if damage, injury or loss has been suffered by the claimant.
iii. A contract breaker is liable whether or not he is at fault whereas to be liable in the tort of negligence the defendant must have been at fault.
- A. (ii) only
- B. (iii) only
- C. (i) only
- D. (ii) and (iii) only
Correct Answer: A 🗳️
Wye Ltd is considering appointing Anne as a director of the company. Which of the following is incorrect?
(i) If Anne is an un-discharged bankrupt, she cannot act as a company director.
(ii) If Anne is the subject of a disqualification order, she cannot act as a company director.
(iii) If Anne has already been appointed a director of another company, she cannot also act as a director of Wye Ltd.
- A. (ii) only
- B. (iii) only
- C. (i) only
- D. (ii) and (iii) only
Correct Answer: B 🗳️
Which of the following must be satisfied for an employee to claim wrongful dismissal?
(i) The employer terminated the contract without notice, and was not justified in doing so.
(ii) The employee must have at least 12 months' continuous employment.
(iii) The dismissal was not for reasons of conduct, capability, redundancy or some other substantial reason.
- A. (i), (ii) and (iii).
- B. (i).
- C. (iii).
- D. (i) and (ii).
Correct Answer: B 🗳️
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