L4M4 Exam Questions - Successful Guidelines For Preparation [2026]
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CIPS L4M4 Exam Syllabus Topics:
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CIPS Ethical and Responsible Sourcing Sample Questions (Q217-Q222):
NEW QUESTION # 217
Added value can be objectively defined. Is this sentence TRUE?
- A. Yes- added value should be assessed along with price
- B. no - added value may change from one company to another
- C. no- added value is always intangible
- D. Yes- added value is the same for all organisations
Answer: B
Explanation:
The correct answer is 'no - added value may change from one company to another'.
Added value is very subjective. What one person thinks is excellent added value, another may not rate highly.
For example one buyer may consider a supplier having good brand reputation as added value, but another might not care.
The other no answer is incorrect because added value can be tangible or intangible. Tangible means you can touch and see it and intangible means you can't.
NEW QUESTION # 218
Which of the following factors are typically considered when assessing a supplier's financial capacity?
- A. The supplier's compliance with regulations for minimum wages
- B. The price quoted in the request for quotation
- C. The supplier's profitability and asset levels
- D. The supplier's costing methods and markup percentage
Answer: C
Explanation:
Profitability and asset levels indicate a supplier's financial stability and ability to meet contract demands.
Responsible sourcing practices include assessing financial capacity to reduce risk in the supply chain and ensure long-term supplier viability.
NEW QUESTION # 219
As a procurement officer for a large organisation, a supplier approaches you on social media offering to take you out for dinner to discuss a recent open opportunity and mentions a financial reward if you help them win the business. You accept the invite. Was this the right thing to do?
- A. Yes, you are keen to see what is on offer as you are only on minimum wage currently and need extra money
- B. Yes, you are free to do what you like outside of business hours
- C. No, but you will go for the dinner and see what they offer, because it is up to you to decide if you should accept
- D. No, it is not appropriate to discuss open opportunities with one provider and not another
Answer: D
Explanation:
Accepting an invitation under such circumstances would violate ethical standards, as it could create a conflict of interest. Ethical sourcing and procurement practices require impartiality, and any perceived favoritism or bias can harm the organisation's integrity.
NEW QUESTION # 220
Which documents are used to allow the movement of goods?
* Export or import license
* Non-disclosure agreement
* Customs declaration
* Conflict of interest declaration
- A. 2 and 3 only
- B. 2 and 4 only
- C. 1 and 3 only
- D. 1 and 4 only
Answer: C
Explanation:
To facilitate the legal movement of goods across borders, specific documentation is required. An export or import license authorizes the shipment of goods to or from a particular country. A customs declaration provides details about the goods being transported, ensuring compliance with the importing country's regulations. Non-disclosure agreements and conflict of interest declarations are related to confidentiality and ethical considerations, not the physical movement of goods.
Exact Extract from Study Guide:
"Documents and systems that allow the movement of goods within the EU:
* T1 Documents
* Import/Export Licence
* Single Administrative Document
* New Computerised Transit System
* Customs Declaration Service"
NEW QUESTION # 221
A procurement manager for a major retail group is using ratio analysis to assess the financial viability of suppliers who have tendered for a logistics services tender. The recommended supplier has a current ratio of
0.6. What are the potential consequences of awarding the contract to this supplier, given their current ratio is below 1?
- A. The results of the current ratio do not mean anything as long as the supplier has proven technical merit
- B. The supplier will be unable to cover long-term liabilities from revenues
- C. The supplier will have cash reserves to cover unexpected expenses
- D. The supplier will be unable to pay its short-term liabilities using current assets
Answer: D
Explanation:
A current ratio below 1 suggests that the supplier may not have sufficient current assets to cover short-term liabilities, which could pose a risk to the buyer. Assessing financial stability aligns with responsible sourcing practices, as it ensures suppliers can fulfill contracts without disruption.
NEW QUESTION # 222
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