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BA4 Exam Dumps : Fundamentals of Ethics, Corporate Governance and Business Law

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Fundamentals of Ethics, Corporate Governance and Business Law Questions and Answers

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Question 1

P is an accountant working in a business Which of the following circumstances might create a self-interest threat for P in her professional role?

Options:

A.

A client is threatening P's dismissal over a disagreement about the review of accounting policies

B.

P is concerned over her employment security

C.

P is required to review data after previously being involved in its preparation

D.

The company is being threatened by litigation

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Question 2

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?

Options:

A.

Yes, her feelings could be influencing her independence of mind

B.

No, she is not actually dating Mr L so her independence of appearance is not compromised

C.

No, provided she does not act on her feelings and continues to be professional

D.

Yes, having dinner with a work colleague can affect her independence of appearance

Question 3

Being able to be trusted by others to be dependable reflects the personal quality identified by the CIMA Code of Ethics as:

Options:

A.

Traditionalism

B.

Reliability

C.

Respect

D.

Transparency

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