BA4 – Fundamentals of Ethics, Corporate Governance and Business Law

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CIMA (CGMA Professional Qualification) の学習者向けの無料BA4 – Fundamentals of Ethics, Corporate Governance and Business Law学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。

A. Business ethics and ethical conflict

  • The nature and importance of ethics

  • Professional values and the public interest

  • Frameworks of laws, regulations and standards (CIMA and IFAC codes)

  • Rules-based versus principles-based approaches to ethics

  • The fundamental ethical principles

  • Independence, scepticism, accountability and social responsibility

  • Threats and safeguards to the ethical principles

  • Regulating ethical behaviour: the CIMA Code and the law

  • Consequences of ethical and unethical behaviour

  • Ethical dilemmas and CIMA's Ethical Checklist

B. Corporate governance, controls and corporate social responsibility

  • The role of corporate governance

  • Corporate governance, directors and board structures

  • The role of external and internal audit

  • The nature of errors and fraud

  • Corporate social responsibility (CSR)

  • CSR within company reporting

C. General principles of the legal system, contract and employment law

  • Essential elements of a valid contract

  • Offer, acceptance and agreement

  • Intention to create legal relations and misrepresentation

  • Contract terms: conditions and warranties

  • Corporate capacity to contract

  • The contract of employment

  • Workplace policies and procedures

  • Termination: unfair and wrongful dismissal

D. Company administration

  • Forms of business organisation and corporate personality

  • Public versus private companies

  • The Articles of Association

  • Advantages and disadvantages of a company limited by shares

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