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BA4 Dumps With Exact Questions and Answers

Exact2pass Provides 100% Valid Fundamentals of Ethics, Corporate Governance and Business Law BA4 Exam dumps Questions and answers which can helps you to Pass Your Certification Exam in First Attempt.

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BA4 Questions and Answers

Question # 1

A distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in the public interest Therefore:

A.

the public interest will always be served if an accountant complies with his or her employer ' s corporate ethical policies

B.

frauds which are detected in an audit must be reported to the public

C.

a professional accountant ' s responsibility is not exclusively to satisfy the needs of an individual client or employer

D.

professional accountants must be prepared to break laws that they consider to be against the public interest

Question # 2

Although no-one has reason to suspect, you have taken a violent dislike to a particular assurance client. This could severely affect your independence:

A.

Of belief

B.

In appearance

C.

Of mind

D.

In competence

Question # 3

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.

Issuing both sales invoices and purchase invoices.

B.

Issuing sates invoices, and recording payments to suppliers in the ledger.

C.

Receiving payments from customers, and recording them in the ledger

D.

Receiving purchase invoices, and banking payments from customers.

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