最新的CIMA BA4免費考試真題

問題1

A business that has an internal ethical code is likely to experience which of the following benefits? Select ALL that apply.

A. Consistency of conduct

B. Better communication with staff

C. Improved reputation

D. Competitive advantage

E. Reduced risk

正確答案: A,B,E

問題2

The majority of developed countries require publicly quoted companies and large companies to produce annual financial statements which are then audited by an external auditor.
Which of the following statements regarding the requirement for external audit is Incorrect?

A. Independent external audit gives confidence in the financial statements which is required as the directors have incentives to manipulate the financial statements presented to the shareholders

B. Independent external audit gives confidence in the financial statements by including the auditor's opinion on whether or not they show a true and fair view.

C. As the directors are responsible for the day-to-day management of the company, they hold more detailed information which is resolved by the presentation of financial statements to the shareholders and there is a need for this to be assured by independent external audit

D. As the directors are responsible for the day-to-day management of the company, they hold more detailed information which is resolved by the presentation of financial statements to the shareholders and this needs to be guaranteed by independent external audit.

正確答案: D

問題3

CIMA's report on 'Practical Proposals to Improve Corporate Governance Disclosure' explores a range of ideas Which of the following statements is correct?

A. In focusing on improving corporate governance disclosure the skills, experiences and personalities of the board should explain how the board ensures robust decision-making

B. In focusing on improving corporate governance disclosure the board should evaluate its own effectiveness by focusing on how its actions have improved profit.

C. In focusing on improving corporate governance disclosure the information provided should be standardised to enable shareholders to compare performance with other companies.

D. In focusing on improving corporate governance disclosure the board activities should be linked into key aspects of the corporate performance and strategic development to enable users to evaluate the effectiveness of the board

正確答案: D

問題4

Which of the following are situations in which the accountant is permitted to disclose confidential information?
Select ALL that apply.

A. A similar firm wants to take a look at the company's most recent financial report.

B. The company is being investigated for legal infringement.

C. A family member wants to know the details of the company's clients' finances.

D. One of the company's clients permits the disclosure of their financial records.

正確答案: B,D

問題5

How might a company ensure that the roles and responsibilities of its board and management are made clear and publicly known?

A. Ensure such details are included in the its annual report.

B. Adhere to the principles outlined in the Sarbanes-Oxley Act.

C. Ensure it has an audit committee, remuneration committee and a nominations committee.

D. Highlight this information during its AGM.

正確答案: A

問題6

Which of the following is correct?

A. A fixed charge is a charge over a specific asset of the company which it is able to deal with freely in the ordinary course of business.

B. A fixed charge is a charge over a specific asset of the company which it is unable to deal with freely in the ordinary course of business.

C. A fixed charge is a charge over a class of company assets which the company can deal with freely in the ordinary course of business.

D. A fixed charge is a charge over a class of company assets which the company is unable to deal with freely in the ordinary course of business.

正確答案: B

問題7

What is a fundamental attribute of a competent accountant?

A. Ability to communicate effectively

B. Ability to be efficient

C. Ability to calculate correctly

D. Ability to exercise good judgment

正確答案: D

問題8

Which of the following is INCORRECT in relation to the Unfair Terms in Consumer Contracts Regulations
1999?

A. The regulations only apply to exemption clauses.

B. The regulations only apply to consumer contracts entered into by a human being and do not apply to limited companies.

C. The regulations only apply to standard form contracts.

D. Whether or not a clause is written in plain English is a factor which may be taken into account in deciding whether the term is unfair.

正確答案: A

問題9

A professional accountant is NOT accountable to:

A. His or her employer

B. The public

C. His or her company's competitors

D. His or her clients

正確答案: C

問題10

You are the manager of the finance function of a large engineering company According to IFAC's drivers of sustainable corporate success, which of the following would be a method by which you could improve the value of your department to the company?

A. Providing ethical leadership which focuses on minimizing environmental costs sustainably.

B. Providing ethical and strategic leadership which focuses on sustainable value creation.

C. Providing sustainable ethical and strategic leadership which focuses on operating profit.

D. Providing strategic leadership which sustains the maximization of short term value.

正確答案: B

問題11

Which of the following type of committee is NOT required by the UK Combined Code?

A. Audit committee

B. Investment committee

C. Nominations committee

D. Remuneration committee

正確答案: B

問題12

Z Ltd intends to participate in a "substantial property transaction" with one of its directors. Which of the following is correct in relation to substantial property transactions?
(i) The value of the asset must exceed 10% of the company's net assets and be more than £5,000.
(ii) The transaction must be approved by the shareholders.
(iii) The director must disclose his interest in the transaction.

A. (i) and (iii) only

B. (i) only

C. (i), (ii) and (iii)

D. (i) and (ii) only

正確答案: C

問題13

Which of the following is incorrect?

A. Where there is a conflict between equity and the common law, the common law prevails.

B. An Act of Parliament is a superior source of law to a decision of the Supreme Court.

C. A decision of the Supreme Court is a superior source of law to a decision of the High Court.

D. Where there is a conflict between English Law and European Law, European Law prevails.

正確答案: A

問題14

Kane is a management accountant for business in the City. When looking through the company's latest financial reports he finds that company has been paying far less tax than it should be.
After consulting the company's management, Kane discovers that the company had been deliberately paying less tax and are not interested in taking action to rectify it.
As Kane has done all he can to try and solve the issue himself, it's clear that he now needs to take steps to disassociate himself from the misleading information.
How might he do this?
Select ALL that apply.

A. Consider getting legal advice.

B. Resign from the company.

C. Destroy all documents that contain information regarding the company's tax avoidance.

D. Determine whether he should report the issue.

E. Manipulate the company's accounts so that the right amount of tax is paid.

正確答案: A,B,D

最新的CIMA Fundamentals of Ethics - Corporate Governance and Business Law - BA4免費考試真題

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