최신 CIMA Certification BA4 무료샘플문제:

1. In which country are accountants legally required to speak up about certain ethical concerns?

A) United Kingdom
B) United States of America
C) China
D) Italy

2. Which of the following are reasons why regulatory frameworks may differ between countries: Select ALL that apply.

A) Difference in GDP
B) Differences in history and culture
C) Differences in law and tax
D) Difference in language
E) Differences in types of shareholder

3. Which of the following statements are correct?
(i) A claim for unfair dismissal must be made to an industrial tribunal within 3 months of the effective date of termination.
(ii) A claim for wrongful dismissal must be made to an industrial tribunal within 6 years of the effective date of termination.
(iii) A claim for wrongful dismissal must be made to an industrial tribunal within 3 months of the effective date of termination.

A) (i) and (iii)
B) (ii)
C) (i) and (ii)
D) (i)

4. Which of the following is NOT one of the main requirements of the UK Corporate Governance Code?

A) The separation of the roles of Chairman and Managing Director
B) The reporting to shareholders of risks and internal controls
C) The establishment of an audit committee
D) The appointment of competent accountants in the finance function

5. Which of the following is an example of a safeguard created by the profession, legislation or regulation as opposed to a safeguard in the work environment?

A) Leadership of the organization which stresses the importance of compliance with the fundamental principles
B) Leadership of the organization which establishes the expectation that members of an assurance team will act in the public interest
C) An organization having documented internal policies and procedures requiring compliance with the fundamental principles
D) Professional standards

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