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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: General Principles of the Legal System, Contract and Employment Law | 15% | - Legal system fundamentals - Employment law essentials - Contract law basics |
| Topic 3: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Principles of corporate governance - Corporate social responsibility (CSR) - Role of board and directors - Internal controls and audit |
| Topic 4: Business Ethics and Ethical Conflict | 30% | - Professional ethics principles - Nature and importance of ethics - Ethical dilemmas and resolution |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
Which of the following statements suggests that A is an employee in relation to the work he carries out for BCD Ltd?
i. He is required to provide his own tools.
ii. He is required to carry out his work personally and is not free to send a substitute.
iii. He is in receipt of pay after income tax has been deducted under PAYE.
- A. (i), (ii) and (iii)
- B. (i) and (ii) only
- C. (i) and (iii) only
- D. (ii) and (iii) only
Correct Answer: D 🗳️
A manager is consistently rude to a female employee and seems to have a low opinion of her ability, despite the fact that she is competent, works hard and is well liked by her peers. This is potentially an example of the ethical issue of:
- A. Conflict of interest
- B. Discrimination
- C. Incompetence
- D. Negligence
Correct Answer: B 🗳️
Which of the following describes the aim of corporate governance initiatives?
- A. To remove shareholder responsibility for the conduct of the company.
- B. To enable shareholders to reduce their involvement in the governance of the company
- C. To ensure that shareholders may have confidence that the company is well run
- D. To reduce the burden of regulation on all companies to increase shareholder wealth
Correct Answer: C 🗳️
Which of the following types of committee is NOT required by the UK Corporate Governance Code?
- A. Remuneration Committee
- B. Appointments Committee
- C. Audit Committee
- D. Risk Management Committee
Correct Answer: D 🗳️
Which of the following statements about the relationship between external and internal auditors is FALSE?
- A. Internal auditors may provide engagement work programs and working papers to external auditors
- B. Oversight of the work of external auditors is the responsibility of the chief internal auditor
- C. Internal and external auditors should meet regularly to ensure timely and efficient completion of the work
- D. In some countries, there is a statutory requirement to have both an internal and an external audit
Correct Answer: B 🗳️
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Phyllis 
Arthur 
Bella 
John 
Burgess 
Conrad 
Celeste 
Trista 
Isabel 
Martina 
Jay 
Sabrina 
Raymond 
Kelly 
Lance 
Bishop 
Raymond 
Hunter 
