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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Company Administration | 10% | - Types of business organisation - Administration and management of companies |
| Topic 2: General Principles of the Legal System, Contract and Employment Law | 15% | - Employment law essentials - Contract law basics - Legal system fundamentals |
| Topic 3: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Principles of corporate governance - Internal controls and audit - Corporate social responsibility (CSR) - Role of board and directors |
| Topic 4: Business Ethics and Ethical Conflict | 30% | - Ethical dilemmas and resolution - Professional ethics principles - Nature and importance of ethics |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
1. Demonstrating politeness and good manners towards others reflects the personal quality identified by the CIMA Code of Ethics as:
A) Correctness
B) Cohesion
C) Courtesy
D) Creativity
2. Which of the following is correct in relation to international relations?
(i) International regulations are voluntarily entered into by commercial and professional bodies to standardize practices and procedure to make it easier to enter into international trading agreements.
(ii) International regulations which have been agreed by the professional bodies of different states are only binding on the members of those bodies or those who choose to adopt them.
(iii) International regulations may attain the force of law by being adopted by the legislatures of individual states
A) (i), (ii) and (iii)
B) (i) only
C) (i) and (ii) only
D) (ii) only
3. The Remuneration Committee is recognised as a board sub-committee under the Corporate Governance Code Which of the following are objectives of the Remuneration Committee?
1. The Committee should be, and should be seen to be, independent with access to its own external advice or consultants
2 The Committee is required to establish and agree pension provision for all board members
3. The Committee's reporting is clear, concise and gives the reader of the annual report a bird's eye view of policy payments and the rationale behind them
A) 2 only
B) 1 only
C) 2 and 3 only
D) 1 and 3 only
4. Abel has just completed an audit on a large law firm. He has decided to issue a modified audit report with a qualified opinion due to the issues he discovered regarding misstatements in the company's financial records.
Why has Abel decided to issue the report with a qualified opinion as opposed a different kind?
A) Because he has found the misstatements to be both material and pervasive.
B) Because even though he has discovered material statements, he has not deemed them to be pervasive.
C) Because he has come to the conclusion that the misstatements aren't an issue, but should be noted in the report.
D) Because he was unable to find enough suitable evidence to determine whether or not the misstatements were both material and pervasive.
5. Which of the following is INCORRECT in relation to a claim for wrongful dismissal?
A) Damages for wrongful dismissal may be awarded by an employment tribunal.
B) There is no requirement for a qualifying period of continuous employment.
C) A claim for wrongful dismissal is barred after 3 months.
D) Evidence of serious misconduct discovered after the employment has ceased is admissible as part of the employers' defence.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: A | Question # 3 Answer: C | Question # 4 Answer: B | Question # 5 Answer: C |







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