Free CIMA BA4 Practice Test & Real Exam Questions

Which of the following is INCORRECT?

In which of the following business organisations do the members have limited liability and the ability to keep the constitution private?

B a new employee, has noticed that other members of staff in the company falsely complete their timesheets at the end of the month, making it look like they have worked more hours than they actually have.
When asked about it, C. another employee stated that management were aware of the practice, but they were happy to tolerate this as long as it was a limited amount extra, and it was up to B to decide whether or not to do the same B decided to add a few extra unworked hours to her own timesheet This is an example of what type of influence on ethical behavior?

If the IFAC Code of Ethics is in conflict with the laws of a particular country, then which of the following statements is TRUE?

You work for an airline company and discover a series of regular payments made to a lobbying group that campaigns to allow people freedom to fly as and when they choose without being taxed for contributing to global warming. The group's website includes specific commentary that claims to 'expose the myth of global warming'. Neither your company nor the lobbying group (which describes itself as
'independent') mention the financial link between your organizations. Is this an ethical issue and why?

Which ONE of the following is not included in the CIMA Code of Ethics list of client issues that could threaten compliance with the fundamental principles?

Which TWO of the following are the characteristics of a framework driven by values, principles and ethics?

Which of the following have made an error of principle? Select ALL that apply.

In relation to the law of misrepresentation, which of the following is correct?

Which of the following is incorrect in relation to a reduction of capital by a private company?

Which of the following may be liable to contribute to the assets of the company in the event of the company carrying on business at a time when it appeared that insolvency was inevitable?

Mr X's wife is gravely ill. He accepts money from a client to falsify some accounts. The client is a contractor, being paid by the Government to build a bridge over a river. The accounts now state that more expensive materials were used to build the bridge. The money helps Mr X pay for his wife's medical treatment. Is this an example of a 'victimless crime'?

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.

Rank the following, starting with the highest court:
(i) Crown Court
(ii) Supreme Court
(iii) Magistrates
(iv) Court of Appeal (Criminal)

Governance denotes the generic way an organization is run with particular emphasis on: