APS 試験問題を無料オンラインアクセス

Ways to reduce the cost of processing an invoice include:

• A.I, II, and III (Eliminating the approval process, Reducing the amount of paper handling, Reducing the amount of manual data entry)
• B.II and III only (Reducing the amount of paper handling, Reducing the amount of manual data entry)
• C.I and II only (Eliminating the approval process, Reducing the amount of paper handling)
• D.III only (Reducing the amount of manual data entry)

When dealing with a rush payment, which of the following are acceptable practices? I. Allow the payment to be picked up by the vendor; II. Insist on making the payment electronically; III. Mail the payment.

• A.II and III only
• B.I, II, and III
• C.I and III only
• D.I and II only

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.Interim controls
• C.Stop-gap controls
• D.Compensating controls

Addressing data security involves the use of:

• A.I only (Hardware)
• B.I, II, and III (Hardware; Software; Human resources)
• C.I and III only (Hardware; Human resources)
• D.I and II only (Hardware; Software)

Benefits of ACH include each of the following, EXCEPT:

• A.ACH replaces having to issue paper checks
• B.ACH reduces the cost of invoice processing
• C.ACH speeds up payment processing time
• D.ACH eliminates the need for vendor verification