CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Business Ethics and Ethical Conflict | 30% | - CIMA Code of Ethics and professional values - Ethics vs law and regulation - Concepts of ethics and business ethics - Identification and resolution of ethical dilemmas |
| Topic 2: Company Administration | 10% | - Formation and constitution of companies - Types of business organizations - Corporate insolvency and administration - Company financing and capital |
| Topic 3: General Principles of the Legal System, Contract and Employment Law | 15% | - Employment law, rights and obligations - Terms, breach and remedies of contract - Structure and sources of law - Essential elements of a valid contract |
| Topic 4: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Corporate social responsibility and sustainability - Principles and frameworks of corporate governance - Roles and responsibilities of directors and officers - Internal control and risk management - External audit and assurance |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
Question 1
Which of the following would be paid last by a company which had been placed in insolvent liquidation?
A. Share capital invested by the shareholders.
B. Fees owed to the directors
C. Outstanding loan capital and interest due to the holder of an unsecured debenture.
D. Unpaid employees' wages
Question 2
Which of the following does NOT describe the responsibilities of the audit committee?
A. The review of the company's financial statements and any interim reports produced. The review of the company's systems of internal controls. The review of the audit report and any management letter provided by the external auditor
B. The discussion with auditors on any significant matters that arose during the audit. The recommendations on the appointment and removal of auditors. The setting of the audit fee in discussion with the auditors.
C. The review of the internal audit programme and significant findings of the auditors. The review of the company's systems of internal control. The review of the company's system to facilitate whistle blowing
D. The review of the company's financial statements and any interim reports produced. The review of the structure, size and composition of the board. The review of the company's internal control and risk management system
Question 3
Which of the following remedies is not available for a breach of a contract to provide personal services?
A. A decree of specific performance.
B. An injunction.
C. Damages.
D. Rescission.
Question 4
S is management accountant for a small retail company. S has discovered a possible fraud in the purchasing department. The manager of that department has told S that he is aware of the fraud and will 'deal with it'.
Which ONE of the following would it be appropriate for S to do?
A. Advise a director of the company
B. Bring the matter to the attention of the police
C. Ask for advice from the company's external auditors
D. Nothing
E. Ask for confirmation in writing from the manager
Question 5
Which of the following statements is correct?
(i) To succeed in the tort of negligence, a claimant must show that the defendant owed him a duty of care.
(ii) To succeed in the tort of negligence, the defendant must have broken a duty to take care.
(iii) To succeed in the tort of negligence, it is necessary to show that the claimant suffered loss or harm as a result of the defendant's breach of duty.
A. (ii) and (iii) only
B. (i) and (iii) only
C. (i) and (ii) only
D. (i), (ii) and (iii).
Solutions:
| Question 1 Answer: A | Question 2 Answer: D | Question 3 Answer: A | Question 4 Answer: A | Question 5 Answer: D |
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