Expected CIMAPRA17-BA4-1 Exam Topics, as suggested by CIMA :

• Module 1: Identify situations where ethical dilemmas and conflicts of interest occur, based on CIMA’s ethical checklist/ Describe how personal and organisational policies and values promote behaviour
• Module 2: Explain the relationship between the CIMA Code of Ethics and the law/ Distinguish between detailed rules-based and framework/principles approaches to ethics
• Module 3: Distinguish between detailed rules-based and framework/principles approaches to ethics/ Explain the nature of ethics and its application to society
• Module 4: Identify concepts of independence, scepticism, accountability and social responsibility/ Illustrate the threats and safeguards to the fundamental ethical principles
• Module 5: Describe the consequences of ethical behaviour to society/ Identify the ethical issues significant to organisations and how CIMA partners
• Module 6: Identify conflicting perspectives of interest when dealing with stakeholders in society/ Apply the values and attitudes that provide professional accountants
• Module 7: Identify the requirements for external audit and the basic processes undertaken/ Describe IFAC’s main drivers of sustainable corporate success
• Module 8: Describe the different methods of fraud prevention and detection/ Illustrate CIMA’s practical proposals for better corporate governance
• Module 9: Explain the interaction of corporate governance with business ethics and company law/ Explain the role of national and international laws and regulations
• Module 10: Explain the role of internal audit in non-financial monitoring and control activities/ Identify synergies and tensions with CSR and brand management
• Module 11: Describe the guidelines of reporting CSR within annual reports/ Distinguish between detailed rules-based and principles-based approaches to governance