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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| 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 |
| General Principles of the Legal System, Contract and Employment Law | 15% | - Legal system fundamentals - Contract law basics - Employment law essentials |
| Business Ethics and Ethical Conflict | 30% | - Ethical dilemmas and resolution - Professional ethics principles - Nature and importance of ethics |
| Company Administration | 10% | - Administration and management of companies - Types of business organisation |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
1. Which of the following cases of dismissal are likely to be deemed automatically fair by an employment tribunal?
A) Anita - An employee at an IT firm who was dismissed by her boss because she is a graduate who doesn't have much experience.
B) Tom - A 75-year-old firefighter whose boss made him retire because of the physical nature of the job.
C) Nigel - A security guard who had been dismissed for drinking on the job.
D) Bob - An employee at a biscuit factory who was dismissed because the company they worked for wanted to save money despite having no debts.
E) Sara - An accountant who was dismissed for lying about her qualifications during her initial interview.
2. An investigation has been launched against Company G, a supermarket, after suspicions were raised about its treatment of certain employees.
It was later found that Company G were guilty of direct discrimination.
Which of the following are the ways in which Company G were found to be directly discriminating?
Select ALL that apply.
A) Only offering pay rises to female employees if they were under a certain weight.
B) Having a rule that no one under 5ft tall could be hired.
C) Making it company policy that no one over 65 could be hired.
D) Only offering senior managerial roles to male employees.
E) Rejecting job applications if the applicant had a foreign-sounding name.
3. On the basis of the National Minimum Wages Act 1998, what is the age range for the lowest national minimum wage entitlement?
A) workers aged 15-17
B) workers aged 16-19
C) workers aged 16-17
D) workers aged 16-18
4. Which of the following is correct in relation to loans to directors of a public company?
A) If a public company pays the debts of one of its directors on terms that the payment must be repaid by the director, the shareholders must approve the payment
B) A public company is not subject to any restrictions when making a loan to one of its directors
C) A public company cannot make loans to its directors
D) A public company which provides a loan to one of its directors commits a criminal offence unless the loan is approved by the shareholders
5. Your company's marketing department produces a corporate brochure where, although it uses data that is accurate, the conclusions that it draws are somewhat misleading. Is this an ethical issue and why?
A) Yes - incompetence is an ethical issue
B) No - all marketing uses an element of 'spin' or misrepresentation, so there is nothing wrong with this
C) Yes - misrepresenting information is an ethical issue
D) No - as long as the data is correct
Solutions:
| Question # 1 Answer: B,C,E | Question # 2 Answer: A,D,E | Question # 3 Answer: C | Question # 4 Answer: A | Question # 5 Answer: C |








