Ethical Code, Principles, Threats and Safeguards
Integrity, objectivity, competence, confidentiality, professional behaviour, threats and safeguards.
How to study the CIMA Certificate
Secure each subject's concepts and calculations before using short business scenarios for application. Static study assets do not reproduce every computer-marked interaction or combine the four subjects into one official examination.
Core concepts
Concept 1
Apply fundamental ethical principles.
Exam cue: Name the threatened principle.
Concept 2
Identify threats to compliance.
Exam cue: Identify who benefits or applies pressure.
Concept 3
Choose proportionate safeguards and escalation.
Exam cue: Assess whether safeguards reduce the threat sufficiently.
Risk pitfalls and guardrails
Treating disclosure as consent.
Guardrail: Do not combine subjects, treat the 0-150 scale as a percentage, or rely on a remembered label without checking timing, units, assumptions and facts.
Assuming compliance with law resolves ethics.
Guardrail: Do not combine subjects, treat the 0-150 scale as a percentage, or rely on a remembered label without checking timing, units, assumptions and facts.
Continuing when safeguards are ineffective.
Guardrail: Do not combine subjects, treat the 0-150 scale as a percentage, or rely on a remembered label without checking timing, units, assumptions and facts.
Memory anchors
Integrity
Integrity requires straightforward and honest professional conduct.
Objectivity
Objectivity requires judgement free from bias, conflict or undue influence.
Safeguard
A safeguard reduces an ethical threat to an acceptable level.
Checkpoint rule
Do the check-up only after you can summarize each concept in one sentence and identify one dangerous pitfall from memory.
Knowledge Check (after reading)
Short check-up to confirm understanding of this module.
Check-up Questions
Which fundamental ethical principle requires truthfulness and fair dealing?
A manager's bonus depends on reported profit, and she chooses an optimistic estimate without evidence. Which principle is most threatened?
Answer all questions to submit.
Next step personalized recommendations
Continue learning
Move forward only after this module is stable.
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