CIMA BA4 問題集

TopExamは君にBA4の問題集を提供して、あなたの試験への復習にヘルプを提供して、君に難しい専門知識を楽に勉強させます。TopExamは君の試験への合格を期待しています。

弊社は無料CIMA BA4サンプルを提供します

お客様は問題集を購入する時、問題集の質量を心配するかもしれませんが、我々はこのことを解決するために、お客様に無料BA4サンプルを提供いたします。そうすると、お客様は購入する前にサンプルをダウンロードしてやってみることができます。君はこのBA4問題集は自分に適するかどうか判断して購入を決めることができます。

BA4試験ツール：あなたの訓練に便利をもたらすために、あなたは自分のペースによって複数のパソコンで設置できます。

弊社のCIMA BA4を利用すれば試験に合格できます

弊社のCIMA BA4は専門家たちが長年の経験を通して最新のシラバスに従って研究し出した勉強資料です。弊社はBA4問題集の質問と答えが間違いないのを保証いたします。

この問題集は過去のデータから分析して作成されて、カバー率が高くて、受験者としてのあなたを助けて時間とお金を節約して試験に合格する通過率を高めます。我々の問題集は的中率が高くて、100％の合格率を保証します。我々の高質量のCIMA BA4を利用すれば、君は一回で試験に合格できます。

弊社は失敗したら全額で返金することを承諾します

我々は弊社のBA4問題集に自信を持っていますから、試験に失敗したら返金する承諾をします。我々のCIMA BA4を利用して君は試験に合格できると信じています。もし試験に失敗したら、我々は君の支払ったお金を君に全額で返して、君の試験の失敗する経済損失を減少します。

一年間の無料更新サービスを提供します

君が弊社のCIMA BA4をご購入になってから、我々の承諾する一年間の更新サービスが無料で得られています。弊社の専門家たちは毎日更新状態を検査していますから、この一年間、更新されたら、弊社は更新されたCIMA BA4をお客様のメールアドレスにお送りいたします。だから、お客様はいつもタイムリーに更新の通知を受けることができます。我々は購入した一年間でお客様がずっと最新版のCIMA BA4を持っていることを保証します。

安全的な支払方式を利用しています

Credit Cardは今まで全世界の一番安全の支払方式です。少数の手続きの費用かかる必要がありますとはいえ、保障があります。お客様の利益を保障するために、弊社のBA4問題集は全部Credit Cardで支払われることができます。

領収書について：社名入りの領収書が必要な場合、メールで社名に記入していただき送信してください。弊社はPDF版の領収書を提供いたします。

CIMA Fundamentals of Ethics - Corporate Governance and Business Law 認定 BA4 試験問題:

1. If a professional accountant believes that he or she will not be able to comply with all the legal frameworks, regulations and standards for business in a particular circumstance, what does he or she have a duty to do? Please select TWO of the following:

A) Act in the interests of his or her employer
B) Obey the law
C) Disregard conflicting standards
D) Raise his or her concerns by speaking up

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

A) The internal audit activity must be free from interference.
B) Action plans should be negotiated with management in order to address any identified problems.
C) Any problems identified during the audit should be reported.
D) The head of the internal audit must communicate and interact directly with the board of directors.
E) The head of the audit must report to a high level within the organisation.

3. Company C got rid of a director because his interests failed to align with the shareholders'.
They've recently hired a new director, and they are keen to avoid a repeat scenario.
Which of the following could the company do to ensure the new director works with the best interests of shareholders in mind?
Select ALL that apply.

A) Give bonus payments to the director when he hits the company's targets.
B) Ensure the deliverance of a detailed and comprehensive Chairman's message.
C) Widen the remit of the governance report to includes details about the the company's strategy, business model and risks.
D) Implement an incentive scheme to reward the director when he works in line with the interests of shareholders.

4. 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?

A) No - companies are entitled to fund any groups that they choose, particularly if it is in their financial interest. Neither party has done anything unethical
B) Yes - the lobbying group appears to be funded at least in part by your company so it is not independent and is therefore misleading people about its status
C) Maybe - depending on whether the lobbying group is funded by other airlines as well as your company
D) No - there is unlikely to be any connection between the payments and the group's aims. After all, companies regularly fund Non-Government Organizations (NGOs) and other types of organization

5. There are several different schools of ethics. Which of the following best represents the ethical approach adopted by the accountancy profession?

A) The guiding principle of conduct should be the greatest happiness or benefit of the greatest number.
B) Virtues such as charity and justice are dispositions to act in ways that benefit both the person possessing them, and society as a whole
C) People should act in their own best interests and an action is only right if it benefits the individual undertaking that action
D) People have a duty to comply with a set of universal principles that apply irrespective of the consequences of their actions

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