BA4 – Fundamentals of Ethics, Corporate Governance and Business Law

4個單元 · 28個課題

免費的BA4 – Fundamentals of Ethics, Corporate Governance and Business Law學習筆記，專為CIMA (CGMA Professional Qualification)學生準備。下列每個章節都涵蓋一個重點主題，附有例題與練習提示，可在 thinka 應用程式中延伸練習。

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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