試験の準備方法-最新なAPS認定資格試験試験-効率的なAPSテキスト多くのお客様は、当社のAPS試験問題の価格に疑問を抱いている場合があります。真実は、私たちの価格が同業者の間で比較的安いということです。避けられない傾向は、知識が価値あるものになりつつあることであり、それはなぜ良いAPSのリソース、サービス、データが良い価格に値するかを説明しています。私たちは常にお客様を第一に考えます。したがって、割引を随時提供しており、1年後にAPSの質問と回答を2回目に購入すると、50％の割引を受けることができます。低価格で高品質。これが、APS準備ガイドを選択する理由です。 IOFM Accredited Payables Specialist (APS) Certification Exam 認定 APS 試験問題 (Q91-Q96):質問 # 91
Ways in which an organization could suffer from check fraud include which of the following: I. Check alteration; II. Invalid payments; III. Stolen issued checks.
A. I and II only
B. I, II, and III
C. I and III only
D. II and III only
正解：B
解説：
TheInternal Controlstopic in the APS Certification Program emphasizes fraud prevention, including check fraud, which is a significant risk in AP due to the handling of payments. Check fraud can occur throughcheck alteration(modifying payee or amount),invalid payments(payments to fraudulent vendors or for unauthorized transactions), andstolen issued checks(checks intercepted and cashed fraudulently). All three are recognized methods of check fraud.
* Item I (Check alteration): Altering a check's payee, amount, or date is a common fraud method, often mitigated by controls like positive pay. This is a valid way.
* Item II (Invalid payments): Payments to fictitious vendors or for unauthorized purposes (e.g., duplicate invoices) constitute fraud, often enabled by weak vendor validation. This is a valid way.
* Item III (Stolen issued checks): Stealing issued checks (e.g., from mail) and cashing them fraudulently is a well-documented fraud risk, mitigated by secure check handling. This is a valid way.
* Option A (I, II, and III): Correct, as all three are ways organizations suffer from check fraud.
* Option B (II and III only): Incorrect, as Item I is also a valid method.
* Option C (I and III only): Incorrect, as Item II is also a valid method.
* Option D (I and II only): Incorrect, as Item III is also a valid method.
Reference to IOFM APS Documents: The APS e-textbook underInternal Controlslists "check alteration, invalid payments to fraudulent vendors, and stolen checks" as common check fraud methods. It emphasizes controls like positive pay and secure check storage to mitigate these risks. The training video discusses check fraud scenarios, citing all three methods as prevalent in AP processes.
質問 # 92
Which of the following are reasons an organization needs a sound records management plan? I. To afford some protection against lawsuits; II. To safeguard vital information; III. To analyze and manage expenditures.
A. I and II only
B. I, II, and III
C. I only
D. III only
正解：B
解説：
TheInternal Controlstopic in the APS Certification Program highlights the importance of a sound records management plan for AP processes, particularly for compliance, security, and financialanalysis. A records management plan ensures that documents (e.g., invoices, vendor data) are organized, secure, and accessible, supporting legal protection, information security, and expenditure analysis.
* Item I (To afford some protection against lawsuits): A records management plan ensures documentation is available to defend against legal claims, such as vendor disputes or audits, providing evidence of compliance. This is a valid reason.
* Item II (To safeguard vital information): Records management protects sensitive data (e.g., vendor TINs, payment details) from loss or unauthorized access, ensuring confidentiality and compliance. This is a valid reason.
* Item III (To analyze and manage expenditures): Records management enables AP to track and analyze spending patterns, supporting budgeting and cost control. This is a valid reason.
* Option A (III only): Incorrect, as Items I and II are also valid reasons.
* Option B (I and II only): Incorrect, as Item III is also a valid reason.
* Option C (I, II, and III): Correct, as all three items are reasons for a sound records management plan.
* Option D (I only): Incorrect, as Items II and III are also valid reasons.
Reference to IOFM APS Documents: The APS e-textbook underInternal Controlsstates, "A sound records management plan protects against lawsuits by maintaining auditable records, safeguards vital information like vendor data, and enables expenditure analysis for cost management." The training video discusses records management as a critical control, citing its role in legal compliance, data security, and financial oversight.
質問 # 93
Where circumstances do not permit implementing ideal controls, an organization should put in place the next- best alternative, commonly referred to as:
A. Secondary controls
B. Compensating controls
C. Interim controls
D. Stop-gap controls
正解：B
解説：
TheInternal Controlstopic in the IOFM APS Certification Program covers the design and implementation of internal controls to mitigate risks. When ideal controls (e.g., full segregation of duties) are not feasible due to resource constraints or organizational structure,compensating controlsare implemented as alternative measures to achieve similar risk mitigation. These controlsprovide additional checks or oversight to compensate for the absence of primary controls.
* Option A (Interim controls): Interim controls imply temporary measures, not necessarily designed to compensate for missing ideal controls. This is incorrect.
* Option B (Stop-gap controls): Stop-gap controls are ad-hoc, temporary fixes, not a formal term in the COSO framework or AP practices. This is incorrect.
* Option C (Secondary controls): Secondary controls are not a recognized term in internal control frameworks; they imply less critical controls, not alternatives. This is incorrect.
* Option D (Compensating controls): Correct. Compensating controls are alternative measures implemented when ideal controls are not practical, ensuring adequate risk mitigation.
Reference to IOFM APS Documents: The APS e-textbook underInternal Controlsstates, "When ideal controls cannot be implemented, compensating controls provide alternative risk mitigation, such as additional reviews or approvals to address control gaps." The training video discusses compensating controls in the context of COSO and SOX, noting their use in small organizations where segregation of duties is challenging.
質問 # 94
What is one department that can particularly benefit from specific insights provided by the vendor master file?
A. Purchasing
B. Audit
C. Mailroom
D. Manufacturing
正解：A
解説：
TheVendor Master Filetopic in the APS Certification Program highlights the vendor master file's role in providing data for various departments. ThePurchasingdepartment particularly benefits, as the vendor master file contains details like vendor performance, pricing, and spend history, enabling better supplier selection and negotiation.
* Option A (Manufacturing): Manufacturing uses vendor data indirectly (e.g., for raw materials), but its primary focus is production, not vendor insights. Incorrect.
* Option B (Purchasing): Correct. Purchasing relies on vendor master file data for supplier evaluation, contract terms, and spend analysis, directly benefiting from its insights.
* Option C (Audit): Audit uses vendor data for compliance checks, but its role is verification, not strategic use of vendor insights. Less directly benefited than Purchasing.
* Option D (Mailroom): The mailroom handles physical documents but does not use vendor master file insights for operational decisions. Incorrect.
Reference to IOFM APS Documents: The APS e-textbook underVendor Master Filestates, "The vendor master file provides critical insights for Purchasing, enabling spend analysis and supplier management." The training video notes, "Purchasing benefits most from vendor master data, using it to optimize vendor relationships and costs."
質問 # 95
Payments by U.S. companies to U.S. unincorporated service providers must be reported to the IRS if they equal or exceed which of the following dollar amounts?
A. $600
B. $1,000
C. $500
D. $300
正解：A
解説：
TheTax and Regulatory Compliancetopic in the APS Certification Program covers IRS Form 1099 reporting requirements for payments to U.S. unincorporated service providers (e.g., independent contractors, freelancers). Payments for services totaling$600 or morein a calendar year must be reported on Form 1099- NEC (Nonemployee Compensation), ensuring the IRS can track income for tax purposes.
* Option A ($600): Correct. The IRS requires Form 1099-NEC for payments of $600 or more to unincorporated U.S. service providers, such as individuals or partnerships, for services rendered.
* Option B ($1,000): Incorrect. The $600 threshold applies, not $1,000.
* Option C ($500): Incorrect. The threshold is $600, not $500.
* Option D ($300): Incorrect. The threshold is $600, not $300.
Reference to IOFM APS Documents: The APS e-textbook underTax and Regulatory Compliancestates,
"Payments of $600 or more to U.S. unincorporated service providers must be reported on Form 1099-NEC, per IRS regulations." TheMaster Guide to Form 1099 Compliancespecifies, "The $600 threshold applies to nonemployee compensation paid to individuals, sole proprietors, or partnerships, requiring a 1099-NEC filing." The training video reinforces this, noting, "AP ensures 1099-NEC forms are issued for payments of
$600 or more to track contractor income."