APS的中率、APS模擬モード

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>> APS的中率 <<

試験の準備方法-有難いAPS的中率試験-更新するAPS模擬モード

現在、多くの事務員は自分自身の能力をアップすることに専念しています。彼らは暇を利用して私たちのAPS学習教材を勉強しています。APS学習教材は定期的に更新されます。また、私たちはいいサービスを提供します。私たちのAPS学習教材はすごく人気があります。そして、利用した人は全部APS試験に合格しました。

IOFM Accredited Payables Specialist (APS) Certification Exam 認定 APS 試験問題 (Q84-Q89):

質問 # 84
COSO identifies each of the following elements as necessary for an effective control environment, EXCEPT:

A. People know their responsibilities and limits of authority
B. Internal controls are monitored and evaluated
C. Information is distributed in a timely way
D. Staff work in self-directed teams

正解：D

解説：
TheInternal Controlstopic in the APS Certification Program details the COSO framework's Control Environment component, which establishes the foundation for effective internal controls. Key elements include clear roles and responsibilities, timely information distribution, and ongoing monitoring of controls.
However,staff working in self-directed teamsis not a COSO requirement, as the framework focuses on structure and accountability rather than specific team management styles.
* Option A (Internal controls are monitored and evaluated): This aligns with COSO's Monitoring Activities component but also supports the Control Environment by ensuring controls are enforced. It is a necessary element.
* Option B (Staff work in self-directed teams): COSO does not mandate self-directed teams. While teamwork may be beneficial, the Control Environment emphasizes defined roles and oversight, not specific team structures. This is the correct answer.
* Option C (Information is distributed in a timely way): This supports the Control Environment by ensuring employees have the information needed to perform their duties, aligning with COSO's Information and Communication component. It is a necessary element.
* Option D (People know their responsibilities and limits of authority): This is a core element of the Control Environment, ensuring clear accountability and authority structures. It is a necessary element.
Reference to IOFM APS Documents: The APS e-textbook underInternal Controlsexplains, "The COSO Control Environment requires clear responsibilities, timely information flow, and ongoing monitoring to establish effective controls." It lists elements like "defined roles and authority limits" and "effective communication" but does not mention self-directed teams as a requirement. The training video emphasizes COSO's focus on accountability and structure, noting that team configurations are organizational choices, not COSO mandates.

質問 # 85
The COSO framework's categories of internal controls include each of the following EXCEPT:

A. Accounting principles
B. Control environment
C. Information and communication
D. Risk assessment

正解：A

解説：
TheInternal Controlstopic in the IOFM APS Certification Program covers the COSO (Committee of Sponsoring Organizations) framework, a widely recognized model for designing and evaluating internal controls, as mandated by the Sarbanes-Oxley Act (SOX). The COSO framework includes five components:
Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring Activities.Accounting principlesare not a COSO component, as they relate to GAAP (Generally Accepted Accounting Principles), not internal control categories.
* Option A (Control environment): This is a COSO component, setting the tone for the organization's control consciousness, including leadership and ethics.
* Option B (Information and communication): This is a COSO component, ensuring relevant information is identified, captured, and communicated effectively.
* Option C (Risk assessment): This is a COSO component, involving the identification and analysis of risks to achieving objectives.
* Option D (Accounting principles): Accounting principles (e.g., GAAP) guide financial reporting but are not part of the COSO framework's internal control categories. This is the correct answer.
Reference to IOFM APS Documents: The APS e-textbook underInternal Controlsstates, "The COSO framework includes five components: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring Activities, used to design and testinternal controls." It distinguishes COSO from GAAP, noting that "accounting principles govern financial reporting, not internal control frameworks." The training video reinforces this by discussing COSO's role in SOX compliance, listing the five components and excluding accounting principles.

質問 # 86
Which of the following IRS documents addresses travel & entertainment (T&E) expenses?

A. Notice 1009
B. Form 1046
C. Publication 463
D. Advisory 972

正解：C

解説：
The Internal Revenue Service (IRS)Publication 463, titled "Travel, Gift, and Car Expenses," is the primary document that addresses travel and entertainment (T&E) expenses. It provides detailed guidance on what qualifies as deductible business travel, entertainment, and related expenses, including rules for substantiation, accountable plans, and per diem rates.
The web source from the IRS states: "Publication 463, Travel, Gift, and Car Expenses, explains what expenses are deductible, how to report them, and the rules for an accountable plan." This directly supports Option B. The other options are incorrect:
* Notice 1009 (A)does not exist in the context of T&E expenses.
* Advisory 972 (C)is not a recognized IRS document.
* Form 1046 (D)is not related to T&E; IRS forms like 1040 or 1099 are unrelated.
The IOFM APS Certification Program covers "Tax and Regulatory Compliance," including IRS guidelines for T&E expenses. The curriculum's focus on "peer-tested best practices" emphasizes familiarity with Publication 463 for compliance with T&E reporting requirements.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Tax and Regulatory Compliance IRS: "Publication 463, Travel, Gift, and Car Expenses, explains what expenses are deductible"

質問 # 87
Each of the following is a goal of a vendor management program, EXCEPT:

A. Collecting spend information for procurement
B. Compliance with laws and regulations
C. Reducing duplicate payments
D. Streamlining sales and use tax process

正解：D

解説：
TheVendor Master Filetopic in the APS Certification Program outlines the goals of a vendor management program, which include preventing duplicate payments, ensuring compliance with laws (e.g., IRS reporting), and collecting spend data for procurement.Streamlining sales and use tax processes, while related to AP, is typically handled through tax compliance systems or purchasing processes, not the vendor management program, which focuses on vendor data and relationships.
* Option A (Reducing duplicate payments): A key goal, achieved by maintaining accurate vendor master file data to avoid duplicate vendor entries.
* Option B (Streamlining sales and use tax process): Not a primary goal. Sales tax processes are managed separately, often through AP or procurement systems, not the vendor management program.
Correct answer.
* Option C (Collecting spend information for procurement): A goal, as vendor management provides data on spending patterns, aiding procurement negotiations.
* Option D (Compliance with laws and regulations): A goal, ensuring vendor data supports IRS reporting (e.g., 1099s) and sanction list compliance.
Reference to IOFM APS Documents: The APS e-textbook underVendor Master Filestates, "Vendor management programs aim to reduce duplicate payments, ensure regulatory compliance, and collect spend data for procurement, but sales tax processes are typically managed outside vendor management." The training video notes, "Vendor management focuses on accurate data to prevent errors like duplicates and support compliance, not directly on tax processes."

質問 # 88
Which of the following is true about a recurring wire transfer?

A. It is made at the same time each week
B. It must be made through CHIPS
C. It is made to the same organization each time
D. It is made for the same amount each time

正解：C

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.

質問 # 89
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APS試験の準備方法｜便利なAPS的中率試験｜更新するAccredited Payables Specialist (APS) Certification Exam模擬モード

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