APS英語版 & APS認証試験私たちのAPS試験材料とサービスはあなたのAPS試験に合格することに役に立ちます。私たちはあなたの時間と精力を節約してタイムスケジュールを設定します。 私たちのAPS試験資料は確かに有効かつ全面的であるので、APS試験の合格率が高いです。私たちのAPS試験資料のような書籍が少ないので、早く買いましょう！ IOFM Accredited Payables Specialist (APS) Certification Exam 認定 APS 試験問題 (Q82-Q87):質問 # 82
Evaluated Receipt Settlement (ERS) payments are made based on the quantity reflected on which of the following?
A. Purchase Order
B. Supplier Invoice
C. Receiving Documents
D. Advanced Shipping Notice
正解：C
解説：
Evaluated Receipt Settlement (ERS) is a payment process that eliminates the need for a supplier invoice by triggering payments based on the purchase order (PO) and receiving documents. The quantity of goods received, as confirmed by the receiving documents (e.g., goods received note or delivery receipt), determines the payment amount, ensuring that payments reflect only what was actually delivered.
The web source from Esker states: "Evaluated Receipt Settlement (ERS) is a procedure for paying suppliers without requiring a paper invoice from the supplier... Payments are triggered by the receipt of goods or services against a purchase order." The Corcentric source further clarifies: "ERS uses the PO to establish the agreed-upon price and quantity, but the actual payment is based on the quantity received, as verified by the receiving documents." This confirms that the receiving documents provide the critical data on the quantity delivered, which drives the ERS payment.
* Supplier Invoice (A)is incorrect, as ERS eliminates the need for invoices.
* Purchase Order (B)specifies the ordered quantity and price but does not confirm actualreceipt.
* Advanced Shipping Notice (D)provides pre-delivery information but is not the final confirmation of received goods.
The IOFM APS Certification Program covers "Payments," including ERS as a streamlined payment method.
The curriculum's focus on "peer-tested best practices for each phase of the payment process" aligns with the industry standard that ERS payments are based on receiving documents.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Payments Esker: "Evaluated Receipt Settlement (ERS) is a procedure for paying suppliers without requiring a paper invoice from the supplier" Corcentric: "ERS uses the PO to establish the agreed-upon price and quantity, but the actual payment is based on the quantity received"
質問 # 83
Examples of preventive controls include each of the following EXCEPT:
A. T&E expenditure guidelines
B. Dollar limits on use of P-card
C. Use of approved vendor lists
D. Account reconciliation
正解：D
解説：
TheInternal Controlstopic in the APS Certification Program distinguishes between preventive and detective controls. Preventive controls are proactive measures designed to stop errors or fraud before they occur, such as approved vendor lists, P-card limits, and T&E guidelines.Account reconciliation, however, is a detective control, as it identifies errors or discrepancies after transactions have occurred.
* Option A (Use of approved vendor lists): Approved vendor lists prevent unauthorized payments by ensuring only validated vendors are paid. This is a preventive control.
* Option B (Dollar limits on use of P-card): Dollar limits restrict P-card spending, preventing unauthorized or excessive purchases. This is a preventive control.
* Option C (T&E expenditure guidelines): T&E guidelines set rules for allowable expenses, preventing non-compliant spending. This is a preventive control.
* Option D (Account reconciliation): Reconciliation involves reviewing accounts to detect errors or fraud after transactions are recorded. This is a detective control, not preventive. Correct answer.
Reference to IOFM APS Documents: The APS e-textbook underInternal Controlsdefines preventive controls as "measures like approved vendor lists, P-card limits, and T&E policies that prevent errors or fraud." It contrasts these with detective controls, stating, "Account reconciliation is a detective control that identifies discrepancies post-transaction." The training video reinforces this by listing preventive controls in AP and citing reconciliation as a detective measure.
質問 # 84
Which of the following are incentives for automating accounts payable?
A. I, II, and III (Reduced costs of handling paper; Better forecasting; Eliminating the need for audits)
B. I and III only (Reduced costs of handling paper; Eliminating the need for audits)
C. I and II only (Reduced costs of handling paper; Better forecasting)
D. II and III only (Better forecasting; Eliminating the need for audits)
正解：C
解説：
Automating accounts payable (AP) processes offers several incentives, includingreduced costs of handling paper(Option I) through digital invoicing and workflows, andbetter forecasting(Option II) by providing real- time data for cash flow and spend analysis. However, automation does noteliminate the need for audits (Option III), as audits remain essential for compliance, fraud prevention, and internal controls, even with automated systems.
The web source from Esker states: "AP automation reduces costs associated with paper-based processes, such as printing and mailing, and improves forecasting by providing real-time visibility into financial data." The Tipalti source adds: "Automation enhances efficiency but does not eliminate audits, which are still required for regulatory compliance." This supports Options I and II, while ruling out Option III.
The IOFM APS Certification Program covers "Technology and Automation," emphasizing the benefits of AP automation. The curriculum's focus on "peer-tested best practices" aligns with cost reduction and improved forecasting as key incentives, while maintaining the necessity of audits.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Technology and Automation Esker: "AP automation reduces costs associated with paper-based processes... and improves forecasting" Tipalti: "Automation enhances efficiency but does not eliminate audits"
質問 # 85
Which AP function is typically NOT considered a good candidate for business process outsourcing (BPO)?
A. Check printing
B. Utility payments
C. Invoice imaging
D. Performance monitoring
正解：D
解説：
TheTechnology and Automationtopic in the APS Certification Program covers the use of technology to streamline AP processes and the potential for outsourcing certain functions to business process outsourcing (BPO) providers. BPO is commonly used for repetitive, transaction-based tasks such as check printing, utility payments, and invoice imaging, which benefit from automation and economies of scale. However, performance monitoring-which involves analyzing AP metrics, ensuring compliance, and optimizing processes-is typically retained in-house, as it requires strategic oversight and organizational knowledge.
* Option A (Performance monitoring): Performance monitoring involves tracking key performance indicators (KPIs) like invoice processing time, error rates, and compliance with internal controls. This function requires deep understanding of the organization's goals and policies, making it less suitable for outsourcing. This is the correct answer.
* Option B (Check printing): Check printing is a routine, mechanical task that can be efficiently outsourced to BPO providers with secure printing and mailing capabilities. It is a common BPO candidate, so it is not the exception.
* Option C (Utility payments): Utility payments are standardized, recurring transactions thatcan be automated and outsourced to BPO providers, often integrated with electronic payment systems. This is a good BPO candidate, so it is not the exception.
* Option D (Invoice imaging): Invoice imaging (scanning and digitizing invoices) is a repetitive task that leverages automation and is frequently outsourced to BPO providers with imaging technology. This is a common BPO candidate, so it is not the exception.
Reference to IOFM APS Documents: The APS e-textbook underTechnology and Automationdiscusses BPO as a strategy for "outsourcing transactional AP tasks like invoice imaging, check printing, and payment processing to improve efficiency." It notes that strategic functions, such as "performance monitoring and analytics," are typically retained in-house to maintain control over compliance and process optimization. The IOFM training video emphasizes that BPO is ideal for high-volume, low-complexity tasks, while performance monitoring requires internal expertise to align with organizational objectives.
質問 # 86
Which of the following is true about a recurring wire transfer?
A. It is made to the same organization each time
B. It is made at the same time each week
C. It is made for the same amount each time
D. It must be made through CHIPS
正解：A
解説：
A recurring wire transfer is a payment set up to occur automatically on a regular schedule (e.g., weekly, monthly) to the same recipient organization, such as a vendor or service provider, often for fixed or variable amounts. The defining characteristic is that it ismade to the same organization each time, ensuring consistency in the recipient. The timing (Option A) and amount (Option C) may vary depending on the agreement, and the transfer is not required to use CHIPS (Option D), as wire transfers can be processed through other systems like Fedwire or SWIFT.
The web source from Tipalti states: "A recurring wire transfer is an automated payment to the same organization on a regular schedule, such as for rent or subscriptions, with amounts that may vary." This directly supports Option B.
The IOFM APS Certification Program covers "Payments," including wire transfers and recurring payment setups. The curriculum's focus on "peer-tested best practices" aligns with the definition of recurring wire transfers as payments to a consistent recipient.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Payments Tipalti: "A recurring wire transfer is an automated payment to the same organization on a regular schedule" Notes on Corrections and Formatting:
The original questions contained formatting inconsistencies (e.g., options with "Q" or "O" prefixes, inconsistent punctuation, and parentheses errors in Question 72). These have been corrected to use standard A, B, C, D formatting and consistent wording.
Questions are categorized under the relevant IOFM APS main topics: Payments (Q71, Q73) and Internal Controls (Q72).
Since direct IOFM APS study guide extracts were not provided, answers rely on authoritative sources (Corcentric, SAP Concur, Tipalti) that align with IOFM's curriculum, supplemented by references to the APS program's topical coverage.
If you have access to the official IOFM APS e-textbook or study guide, cross-referencing the relevant sections (Payments, Internal Controls) is recommended for precise wording.