QUESTION: 181

W, a junior accountant, passed all his qualifications with distinction, and has received high praise for the quality of the work he has done. However, he always delivers his work late, believing it is more important to be thorough than to be on time. Which personal quality is W lacking?

Timeliness
Respect
Reliability
Courtesy

Answer(s): A

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QUESTION: 182

The introduction of restrictions on how companies are permitted to advertise to children is a UK government reaction to a tension between:

Professional and corporate values
Corporate and societal values
Personal and societal values
Personal and professional values

Answer(s): B

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QUESTION: 183

The chief executive of a transnational corporation states on her curriculum vitae that she has an MBA which she does not in fact have. Is this an ethical issue and why?

Yes - lying is an ethical issue and casts doubt on the integrity of the individual
Maybe - depending on whether the lack of an MBA would mean that she is not competent to do her job
Maybe - depending on whether anyone finds out or not
No - everyone lies on their CV

Answer(s): A

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QUESTION: 184

Which of the following statements is true?

The CIMA Code of Ethics is based on the IFAC Code of Ethics
The IFAC Code of Ethics is based on the CIMA Code of Ethics
The CIMA and IFAC codes take a very different approach
The CIMA Code of Ethics is compliance based while the IFAC Code of Ethics is principles based

Answer(s): A

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QUESTION: 181

QUESTION: 182

QUESTION: 183

QUESTION: 184

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