英文CMA（P2） Gleim17 Part2 Test Prep （3）
Question: 4 If an IMA member has a problem in identifying unethical behavior or resolving an ethical conflict, the first action (s)he should normally take is to A. Consult the board of directors. B. Discuss the problem with his or her immed......
Question: 4 If an IMA member has a problem in identifying unethical behavior or resolving an ethical conflict, the first action (s)he should normally take is to
A. Consult the board of directors.
B. Discuss the problem with his or her immediate superior.
C. Notify the appropriate law enforcement agency.
D. Resign from the company.
Question: 5 If an IMA member discovers unethical conduct in his or her organization and fails to act, (s)he will be in violation of which of IMA’s ethical standard(s)?
A. “Refrain from engaging in any conduct that would prejudice carrying out duties correctly.”
B. “Communicate information fairly and objectively.”
C. “Disclose all relevant information that could reasonably be expected to influence an intended user’s understanding of reporting analyses or recommendations.”
D. All of the answers are correct.
Question: 6 IMA’s Statement of Ethical Professional Practice requires an IMA member to follow the established policies of the organization when faced with an ethical conflict. If these policies do not resolve the conflict, the member should
A. Consult the board of directors immediately.
B. Discuss the problem with the immediate superior if (s)he is involved in the conflict.
C. Communicate the problem to authorities outside the organization.
D. Contact the next higher managerial level if initial presentation to the immediate superior does not resolve the conflict.
Question: 7 In which situation is an IMA member permitted to communicate confidential information to individuals or authorities outside the firm?
A. There is an ethical conflict and the board has refused to take action.
B. Such communication is legally prescribed.
C. The IMA member knowingly communicates the information indirectly through a subordinate.
D. An officer at the IMA member’s bank has requested information on a transaction that could influence the firm’s stock price.
Question: 8 Which ethical standard is most clearly violated if an IMA member knows of a problem that could mislead users but does nothing about it?
Question: 9 IMA’s Statement of Ethical Professional Practice includes an integrity standard, which requires an IMA member to
A. Decline to become a minority partner in a partnership that is a supplier of the member’s employer.
B. Report any relevant information that could influence users of financial statements.
C. Disclose confidential information when authorized by his or her firm or required under the law.
D. Refuse gifts from anyone.
Question: 10 IMA’s Statement of Ethical Professional Practice includes a competence standard, which requires an IMA member to
A. Report information, whether favorable or unfavorable.
B. Develop his or her professional proficiency on a continual basis.
C. Discuss ethical conflicts and possible courses of action with an unbiased counselor.
D. Discuss, with subordinates, their responsibilities regarding the disclosure or information about the firm.
Question: 11 Sheila is a financial manager who has discovered that her company is violating environmental regulations. If her immediate superior is involved, her appropriate action is to
A. Do nothing since she has a duty of loyalty to the organization.
B. Consult the audit committee.
C. Present the matter to the next higher managerial level.
D. Confront her immediate superior.