CIMA BA4 · Chapter 3 · Question 2 of 10
A management accountant's annual bonus depends on the profit figure that she herself calculates. Which type of threat does this create?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) Self-interest threat
Explanation
A self-interest threat arises where a financial or other interest will inappropriately influence the member's judgement or behaviour. A bonus linked to a figure the member prepares gives her a financial interest in that figure. There is no review of her own earlier work, promotion of a position or pressure from others.
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