BA4 exam dumps

CIMA BA4 Value Package

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  • Exam Code: BA4
  • Exam Name: Fundamentals of Ethics - Corporate Governance and Business Law
  • No. of Questions: 660 Questions and Answers
  • Updated: Oct 03, 2026

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CIMA BA4 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Corporate Governance, Controls and Corporate Social Responsibility45%- Internal controls and audit
- Corporate social responsibility (CSR)
- Principles of corporate governance
- Role of board and directors
Topic 2: General Principles of the Legal System, Contract and Employment Law15%- Legal system fundamentals
- Contract law basics
- Employment law essentials
Topic 3: Company Administration10%- Types of business organisation
- Administration and management of companies
Topic 4: Business Ethics and Ethical Conflict30%- Professional ethics principles
- Nature and importance of ethics
- Ethical dilemmas and resolution

CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:

The primary role of internal audit within an organisation is to:

  • A. serve as an independent, objective assurance and consulting activity that adds value to operations
  • B. serve as the investigative arm of the board
  • C. carry out assignments to assist in the attainment of more efficient operations
  • D. assist the external auditor in order to reduce external audit fees
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

Which of the following is NOT one of the 'seven principles of public life', as defined by the Committee of Standards in Public Life?

  • A. Honesty
  • B. Professionalism
  • C. Integrity
  • D. Leadership
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

Tom is a director of XYZ Ltd. The company is considering purchasing Tom's business for £200,000. Which of the following is incorrect?

  • A. The shareholders may approve the arrangement by passing an ordinary resolution.
  • B. The purchase consideration may be in the form of cash or shares.
  • C. Tom cannot contract with XYZ Ltd as he would be placing himself in a conflict of interest and duty situation.
  • D. Tom must formally disclose his interest in the contract to the board.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Which THREE of the following are disadvantages of rules-based approaches to ethical standards?
Rules-based approaches:

  • A. are subject to precise definitions of wording and hence become contentious
  • B. are inconsistently applied due to the need for judgment.
  • C. motivate compliance through value and judgment
  • D. require objective enforcement by an independent party.
  • E. have subjective standards which may cause confusion.
  • F. are inflexible and expensive
Reveal Solution  Discussion  0

Correct Answer: A,E,F  🗳️

You are happy to be held accountable for your actions and hope that others can trust and depend upon you. Which TWO of the personal qualities identified by the CIMA Code of Ethics does this demonstrate?

  • A. Respect
  • B. Reliability
  • C. Responsibility
  • D. Timeliness
Reveal Solution  Discussion  0

Correct Answer: B,C  🗳️

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