最新のAPS問題集で試験を準備する

IOFM APS 試験概要:

IOFM APS 試験シラバストピック:

IOFM Accredited Payables Specialist (APS) Certification 認定 APS 試験問題：

1. Which of the following are potential red flags for T&E expenses that fall outside of policy?

A) I only (Charges for airline upgrades)
B) II and III only (Cab fares; Weekend stays)
C) II only (Cab fares)
D) I and III only (Charges for airline upgrades; Weekend stays)

2. What is blockchain?

A) A distributed ledger system
B) A random password generator
C) An accounts payable collaborative
D) An internal audit methodology

3. Payment of invoices when it is assumed that the goods have been received is referred to as which of the following?

A) I only (Positive Payment)
B) II and III only (Negative Assurance, Assumed Receipt)
C) I, II, and III (Positive Payment, Negative Assurance, Assumed Receipt)
D) III only (Assumed Receipt)

4. According to the IRS definition of an accountable plan, how much time is given an employee to adequately account for business expenses after they are incurred?

A) 30 days
B) 120 days
C) 60 days
D) 90 days

5. Each of the following is one of the most common types of fraudulent expense reimbursement schemes, EXCEPT:

A) Multiple reimbursements for the same expense
B) Personal expenses reported as business-related
C) Forged or modified travel receipts
D) Lapping schemes for transportation cost

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