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BA4 - Fundamentals of Ethics, Corporate Governance and Business Law
Last Updated: Oct 3, 2024
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661 Questions and Answers for the CIMA CIMAPRA17-BA4-1 exam
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CIMA BA4 - Fundamentals of Ethics, Corporate Governance and Business Law Syllabus
- Identify situations where ethical dilemmas and conflicts of interest occur, based on CIMA’s ethical checklist/ Describe how personal and organisational policies and values promote behaviour
- Explain the relationship between the CIMA Code of Ethics and the law/ Distinguish between detailed rules-based and framework/principles approaches to ethics
- Distinguish between detailed rules-based and framework/principles approaches to ethics/ Explain the nature of ethics and its application to society
- Identify concepts of independence, scepticism, accountability and social responsibility/ Illustrate the threats and safeguards to the fundamental ethical principles
- Describe the consequences of ethical behaviour to society/ Identify the ethical issues significant to organisations and how CIMA partners
- Identify conflicting perspectives of interest when dealing with stakeholders in society/ Apply the values and attitudes that provide professional accountants
- Identify the requirements for external audit and the basic processes undertaken/ Describe IFAC’s main drivers of sustainable corporate success
- Describe the different methods of fraud prevention and detection/ Illustrate CIMA’s practical proposals for better corporate governance
- Explain the interaction of corporate governance with business ethics and company law/ Explain the role of national and international laws and regulations
- Explain the role of internal audit in non-financial monitoring and control activities/ Identify synergies and tensions with CSR and brand management
- Describe the guidelines of reporting CSR within annual reports/ Distinguish between detailed rules-based and principles-based approaches to governance