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

1. 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) Reliability
B) Respect
C) Timeliness
D) Responsibility

2. An auditor would trace copies of sales invoices lo shipping documents in order to check for which of the following errors?

A) Goods which have been invoiced have not been sent to customers
B) Goods which were sent to customers have not been recorded in the individual customer's ledger account
C) Goods which have been invoiced have not been recorded in the sales ledger.
D) Goods sent to customers have not been invoiced

3. Demonstrating an attitude of esteem, deference, regard or admiration of others reflects the personal quality identified by the CIMA Code of Ethics as:

A) Reliability
B) Respect
C) Reverence
D) Responsiveness

4. Which of the following countries does not have a written constitution?

A) Germany
B) Poland
C) The United Kingdom
D) Italy

5. Shiny Steel is a steel manufacturer keen on increasing short-term shareholder interest. It has a number of factories in the country, which all have to abide by the new legislation that states carbon emissions shouldn't exceed a particular limit.
Baring this in mind, which of the following might give Shiny Steel the best chance of increasing short- term shareholder interest?

A) Invest in new machinery that reduces emissions close to zero.
B) Increase production, even if carbon emissions exceed the legal limit.
C) Sign up to a campaign dedicated to protecting the rainforests.
D) Ensure that its carbon emission fall just below the legal limit.

Solutions: