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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Business Ethics and Ethical Conflict | 30% | - Ethical dilemmas and resolution - Professional ethics principles - Nature and importance of ethics |
| Topic 2: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Role of board and directors - Internal controls and audit - Principles of corporate governance - Corporate social responsibility (CSR) |
| Topic 3: Company Administration | 10% | - Types of business organisation - Administration and management of companies |
| Topic 4: General Principles of the Legal System, Contract and Employment Law | 15% | - Employment law essentials - Contract law basics - Legal system fundamentals |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
Y is completing an internal audit work on the system to approve suppliers to JKL Company. Which of the following would NOT promote a sustainable approach to the company's relationship with it\suppliers?
- A. Haulage firms must demonstrate that they have a policy to reduce emissions from their fleet
- B. Each supplier must comply with JKL's policy on limiting non-recyclable packaging to 10% of total packaging per contract
- C. Each year approval as a supplier to the company will only be granted if the prices paid to the supplier are reduced by 1%
- D. Preference will be given to local suppliers over those located at a greater distance from the company
Wye Ltd has an issued share capital of 500,000 ordinary 20p shares. The company wishes to consolidate its shares into 100,000 ordinary £1 shares. Which of the following is CORRECT?
(i) Wye Ltd must have the power to consolidate its share capital in its articles of association (ii) Consolidation is lawful for a private company but not for a public company (iii) The consolidation must be authorized by the shareholders of Wye Ltd passing an ordinary resolution
- A. (i) and (ii) only
- B. (i) and (iii) only
- C. (ii) and (iii) only
- D. (i), (ii) and (iii)
Which of the following is NOT normally a stakeholder of an organization?
- A. Media
- B. Customer
- C. Government
- D. CIMA
If a business trades as "Exe and Co (Office Furniture)" which of the following is CORRECT?
(i) The business could be owned by a partnership
(ii) The business could be owned by a sole trader
(iii) The business could be owned by a private company limited by shares
- A. (i) only
- B. (i) and (ii) only
- C. (iii) only
- D. (i), (ii) and (iii)
Which of the following is not an equitable remedy?
- A. An injunction.
- B. Specific performance.
- C. Rescission.
- D. Damages.
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