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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

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Question 1

Which ONE of the following provides an example of circumstances that may create self-review threats for a professional accountant in public practice?

Options:

A.

The discovery of a significant error during a re-evaluation of the work of the professional accountant in public practice

B.

Reporting on the operation of financial systems after being involved in their design or implementation

C.

A member of the assurance team being, or having recently been, a director or officer of that client

D.

All of the above

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Question 2

How many fundamental principles are identified by the CIMA Code of Ethics?

Options:

A.

Three

B.

Four

C.

Five

D.

Six

Question 3

S is management accountant for a small retail company. S has discovered a possible fraud in the purchasing department. The manager of that department has told S that he is aware of the fraud and will 'deal with it'.

 

Which ONE of the following would it be appropriate for S to do?

Options:

A.

Nothing

B.

Advise a director of the company

C.

Ask for confirmation in writing from the manager

D.

Bring the matter to the attention of the police

E.

Ask for advice from the company's external auditors

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