CIMA BA4 問題集

質問 1：
An internal auditor discovered evidence of a fraud earned out by an employee who worked in the accounting department. The auditor concluded that the fraud had been possible because of unsatisfactory segregation of duties in the department.
Poor segregation between which of the following duties would provide the best opportunity for this type of fraud to occur?
A. Receiving payments from customers, and recording them in the ledger
B. Receiving purchase invoices, and banking payments from customers.
C. Issuing both sales invoices and purchase invoices.
D. Issuing sates invoices, and recording payments to suppliers in the ledger.
正解：C

質問 2：
Which of the following is CORRECT in relation to a Limited Liability Partnership ("LLP")?
(i) An LLP is formed by registration with the Registrar of Companies
(ii) Unlike the articles of a company the internal rules of an LLP are not available for public inspection (iii) An LLP is liable to pay corporation tax on its profits
A. (i), (ii) and (iii)
B. (i) and (ii) only
C. (ii) and (iii) only
D. (i) only
正解：B

質問 3：
Which of the following describes the aim of corporate governance initiatives?
A. To remove shareholder responsibility for the conduct of the company.
B. To enable shareholders to reduce their involvement in the governance of the company
C. To ensure that shareholders may have confidence that the company is well run
D. To reduce the burden of regulation on all companies to increase shareholder wealth
正解：C

質問 4：
Which ONE of the following statements is correct in relation to the UK Corporate Governance Code?
A. If any company fails to comply with the Code, the directors may be sued for breach of duty by the company on behalf of the shareholders
B. If a listed public company fails to produce a report explaining why it has not implemented the Code's recommendations, it has acted in breach of the Code
C. If a public company fails to comply with the Code, it may be sued for breach of statutory duty by those who have suffered loss as a result
D. If the Code is ignored by any company, no action may be taken as it has no legal status
正解：B

質問 5：
Which of the following is CORRECT?
(i) A company limited by shares is a legal person separate and distinct from those who own and manage the company (ii) If the company structure is used as a mere facade for fraudulent purposes the company but not the directors or shareholders can be held liable (iii) If the company has carried on business despite the fact that insolvency appeared inevitable the directors may be personally liable for the debts contracted.
A. (i) and (ii) only
B. (i) and (iii) only
C. (ii) and (iii) only
D. (i) only
正解：B

質問 6：
You work for an international mining company. Which of the following corporate issues is NOT related to ethics or social responsibility?
A. Deciding whether to approve a planned refurbishment of head office
B. The impact of your operations on the environment
C. Your company's response to HIV/Aids among workers in sub-Saharan Africa
D. Whether employees are paid a fair wage
正解：A

質問 7：
Steve manages the accounts for a large software company. He's good at his job, though it has recently emerged that he is going through quite a messy divorce.
Why should the company's senior management be most concerned?
A. Because Steve could be motivated to steal from the company.
B. Because Steve might start to be untruthful and not disclose information that he should.
C. Because Steve might not work as hard.
D. Because there is a risk Steve could get aggressive with other employees within the company.
正解：A

質問 8：
Paul has been held personally liable to contribute to the assets of P Ltd as a result of his "fraudulent trading" under Section 213 of the Insolvency Act 1986. The court is about to disqualify Paul from acting as a director. What is the maximum period for which he may be disqualified?
A. No maximum.
B. 10 years.
C. 5 years.
D. 15 years.
正解：D