B uses a balanced scorecard to monitor the performance of its divisions.
Classify each of the following decisions taken by a division's management team as either commercially sound or dysfunctional.

Which of the following actions would breach CIMA's Code of Ethics for Professional Accountants?

An IT security consultant has been asked to conduct a forensic analysis of a client's systems after the discovery of a system breach The consultant discovered several fake user accounts that appeared to have been created by the perpetrators of the breach Before deleting the accounts, the consultant took care to copy as much detail as possible concerning the accounts.
Which TWO of the following are valid explanations for the consultant's decision to copy the details concerning the fake accounts'?

Select the correct ethical principle that corresponds to each ethical dilemma described.

Which risks should be given the highest priority?