CIMA BA4 Questions & Answers - in .pdf
- Total Q&A: 660
- Update: Sep 09, 2026
- Price: $59.99
- Vendor: CIMA
- Exam Code: BA4
- Exam Name: Fundamentals of Ethics - Corporate Governance and Business Law
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CIMA BA4 Q&A - Testing Engine
- Total Q&A: 660
- Update: Sep 09, 2026
- Price: $59.99
- Vendor: CIMA
- Exam Code: BA4
- Exam Name: Fundamentals of Ethics - Corporate Governance and Business Law
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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|
| Topic 1: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Internal controls and audit
- 1. Internal audit and external audit roles
- 2. Risk management and control systems
- Corporate social responsibility
- 1. CSR principles and sustainability reporting
- Corporate governance framework
- 1. Role of boards and directors
- 2. OECD principles and governance codes
|
| Topic 2: Company Administration | 10% | - Corporate legal administration
- 1. Company formation and structure
- 2. Corporate compliance and filings
|
| Topic 3: General Principles of Legal System, Contract and Employment Law | 15% | - Business law fundamentals
- 1. Contract formation and enforcement
- 2. Employment law basics
- 3. Legal systems and sources of law
|
| Topic 4: Business Ethics and Ethical Conflict | 30% | - Ethical principles and professional behaviour
- 1. Nature of ethics and values in accounting
- 2. Professional independence, objectivity, and integrity
- 3. Ethical dilemmas and conflict resolution
|
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
Question #1
Which of the following countries does not have a written constitution?
A. Germany
B. The United Kingdom
C. Poland
D. Italy
Question #2
In the UK, the body responsible for reviewing the regulatory activities of the professional accountancy bodies is:
A. The International Federation of Accountants
B. The Professional Oversight Board for Accountancy
C. The Financial Reporting Council
D. The Financial Review Board
Question #3
Which of the following statements is correct in relation to a misrepresentation?
A. If a person can show that he or she was induced to contract by a misrepresentation then a court must grant a remedy, irrespective of the time taken to commence the action against the misrepresents.
B. If one person attempts to persuade another to enter into a contract by misrepresenting the facts, the intended victim will have a remedy, unless the misrepresentation did not induce the intended victim to contract
C. A person selling goods may be hekJ liable in misrepresentation if he or she remains silent during the negotiations and fails to correct any misunderstandings on the part of the buyer
D. A misrepresentation is a false statement of fact or opinion made by one person to another before a contract is formed and which causes the contract to be automatically cancelled
Question #4
Which of the following is correct in relation to damages?
(i) As a general rule damages for breach of contract are designed to place the innocent party in the position that he or she would have been in had the contract been carried out properly.
(ii) Damages are only available for breach of contract, if the breach caused the loss.
(iii) Damages are only available for losses arising naturally from the breach.
A. (ii) and (iii) only
B. (i), (ii) and (iii)
C. (ii) only
D. (i) and (ii) only
Question #5
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. (ii) only
C. (i) only
D. (i) and (ii) only
Solutions:
Question #1
Correct Answer: B | Question #2
Correct Answer: B | Question #3
Correct Answer: A | Question #4
Correct Answer: D | Question #5
Correct Answer: A |
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