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

1. Which of the following is correct in relation to financial assistance for the purchase of its own shares provided by a private company?

A) In general the existing prohibition has been removed for private companies
B) The directors may be fined if they allow the company to provide financial assistance
C) Financial assistance is a criminal offence on the part of the company
D) Financial assistance cannot be used where a majority shareholder is retiring

2. Which of the following requires the approval of a simple majority of all the company's shareholders who are entitled to vote?

A) A written ordinary resolution
B) A special resolution
C) A written special resolution
D) An ordinary resolution

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

4. F knows from preparing the accounts that the company she works for is going to have to make redundancies due to the recession. She also knows that, despite the recession, the Managing Director continues to enjoy lavish perks and even uses a private jet. What should she do?

A) Do nothing: Professionally, Mrs F is bound to respect the confidentiality of the information she has received
B) Resign: F cannot carry on working at a company which is so unethical
C) Leak the information: that way F's conscience will be clear but the information won't be traced back to her
D) Go to the press: Mrs F has a duty to report this in the public interest and the interest of the staff who will be made redundant

5. When might an ethical dilemma occur?

A) When an individual is under pressure to do something that does not feel right
B) When the code of ethics does not specify what action to take
C) All of the above
D) When the boundaries between right and wrong are unclear

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