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最新的 CIMA Certification BA4 免費考試真題:

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

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

2. Which of the following statements is correct?
(i) In the event of a conflict between English Law and European Law, English Law prevails.
(ii) The Supreme Court is the highest court in the United Kingdom.
(iii) The High Court is bound by a ratio decidendi of the Supreme Court.

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

3. A company's sales team has been told that all planned salary increases and bonuses will be stopped if any member of the team fails to achieve his or her sales target. The team achieves targets but management is surprised by the number of customers who contact the company to complain about aggressive or misleading sales practices. Is this an ethical issue and why?

A) Yes - the sales team are entirely at fault and should be dismissed
B) No - the management has behaved unfairly so the way that the sales team has responded is justified
C) Yes - management has put the sales team under a lot of pressure and members of the team appear to have engaged in unethical sales practices
D) No - meeting sales targets is a business, not an ethical issue

4. You work for a pharmaceutical company and have discovered a series of substantial and unpublicized gifts to specific university departments. You investigate further and find that all of the university departments published research into your company's products within a year of receiving the gift. Every piece of research is favorable to your company and none identifies any financial link with your organization. Is this an ethical issue and why?

A) No - companies regularly fund university research projects and this is not an ethical issue
B) Yes - you are acting unethically by investigating your own company
C) No - the donations are a gift and you can be sure that they are therefore not linked with the research
D) Yes - the universities should at least state that they have received a large donation from a company whose products are involved in research trials

5. C sued D in the tort of negligence in order to recover compensation for injuries suffered as a result of D breaking his duty of care to C.
For what injuries can C claim compensation?

A) All injuries which were a direct consequence of D's actions.
B) All reasonably foreseeable injuries caused by D.
C) All injuries caused by D.
D) All physical but not psychiatric injuries caused by D.

問題與答案：