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BA4 Exam Dumps : Fundamentals of Ethics, Corporate Governance and Business Law

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Fundamentals of Ethics, Corporate Governance and Business Law Questions and Answers

Question 1

Which of the following is one of the fundamental principles identified in the CIMA Code of Ethics?

Options:

A.

Professional conscience and due care

B.

Professional consideration and due care

C.

Professional cooperation and due care

D.

Professional competence and due care

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Question 2

Regarding auditor remuneration, a self-interest threat to professional competence and due care is created if

Options:

A.

a gift from a client is accepted

B.

the competitive fee quoted did not recognize the complexity of the assignment

C.

the auditor accepts a referral of a new client from an existing client

D.

a professional accountant in public practice solicits new work through advertising or other forms of marketing

Question 3

Which of the following must an internal audit satisfy in order to be deemed independent? Select ALL that apply.

Options:

A.

The head of the audit must report to a high level within the organisation.

B.

The internal audit activity must be free from interference.

C.

The head of the internal audit must communicate and interact directly with the board of directors.

D.

Any problems identified during the audit should be reported.

E.

Action plans should be negotiated with management in order to address any identified problems.