Reliability, responsibility,, courtesy and respect are the personal qualities

expected of an accountant.

Which of the followingwords correctly complete this statement

Accountability

Social responsibility

Timeliness

Ambition

Whichof the following would raise ethical issues for a manufacturer of fast-moving consumer goods

(i)The materials used in manufacture of the goods

(ii)The quality of the goods

(iii)How the goods are advertised

(iv)How much its raw materials suppliers pay their staff

(v)How the goods are packaged

(ii) and (iii) only

(i), (ii) and (iii) only

(ii), (iii) and (v) only

(i), (ii), (iii), (iv) and (v)

Farrah works in the sales tax section of the accounts department of BCD Co. When the finance director is on holiday, Farrah

notices that BCD Co has not been paying the correct quarterly amounts to the authorities. Farrah had suspected this for some time and decides to contact the authorities to tell them about the fraud. This disclosure is known as————————

What two words correctly complete the sentence

Confidentiality breach

Corporate conscience

Whistle blowing

Which of the following is an approach to ethics which combines a concern for the law with an emphasis on managerial

responsibility

Compliance based

Integrity based

Environmental based

Economic based

X plc is trying to get a trading permit, for which it qualifies. Unfortunately, there is a backlog at the

issuing office, and X plc has been notified that there will be a delay in the processing of its permit. The divisional manager

offers a donation to the issuing office's staff welfare fund, if the official concerned will expedite the paperwork.

Which of the following statements is true of this action

Itis not unethical, becausethemoneyisofferedforpositivepurposes.

Itis not unethical, becauseXplcislegallyentitledto thebenefit itis claiming.

Itconstitutes bribery.

Itconstitutes grease money.

Which of the following would not represent anethical objective in relation to employmentpractices

Guarantee of minimum wages

Proactive health, safety and welfarepromotion

Promotion of workforce diversity

Employability training

Of the three main sources of rules that regulate the behaviour of businesses, the minimum level of acceptable behaviour is set by which

Non-legal rules and regulations

Ethics

The law

Society

The directors' deliberations must be balanced by taking into account everyone who has a legitimate interest in the company

and respecting their rights and views.

This statement describes which concept

Fairness

Openness

Probity

Whichof the following statements is a definition of probity

Open and clear disclosure of all relevant information

Telling the truth and not misleading stakeholders

Accepting the blame or credit for decisions

Answerable in some way for the consequences of its actions

Holders of public office should not place themselves under any financial or other obligation to outside individuals or

organisations that might influence them in the performance of their official duties.

This statement refers to which concept

Independence

Reputation

Integrity