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CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:

1. In which of the following countries are employees represented at board level?
i. Germany.
ii. United States of America
iii. France.

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

2. Which of the following is a 'financial stakeholder' of an organization?

A) Employee
B) Media
C) Competitor
D) Non-governmental organizations

3. What is the public function of all accountants?

A) To give financial judgments to owners and shareholders
B) To do a job and go home
C) To represent the life-cycle of accounts
D) To provide truthful and independent accounts of finances

4. In the tort of negligence what is meant by "res ipsa loquitur"?

A) The damage is too remote.
B) The tort is actionable without proof of loss or damage.
C) The defendant does not owe a duty of care to the claimant.
D) The facts speak for themselves.

5. Which of the following types of committee is NOT required by the UK Corporate Governance Code?

A) Risk Management Committee
B) Remuneration Committee
C) Appointments Committee
D) Audit Committee

Solutions: