APS 試験問題を無料オンラインアクセス

What is one reason special care must be taken when making changes to the vendor master file?

• A.Many instances of fraud are enabled by changes in the VMF
• B.Internal audit generally oversees this process and they must be consulted first
• C.Some AP software solutions have been shown to corrupt data during this process
• D.This task is generally performed by those who have little training on data entry

Where circumstances do not permit implementing ideal controls, an organization should put in place the next- best alternative, commonly referred to as:

• A.Interim controls
• B.Secondary controls
• C.Compensating controls
• D.Stop-gap controls

Which of the following are reasons an employee should keep and submit T&E receipts, even if using a corporate travel card?

• A.I, II, and III (There may be additional expenses for items paid out-of-pocket; Paper receipts are more easily handled and archived than electronic ones; The card information may not include the sufficient level of detail needed for approval)
• B.II and III only (Paper receipts are more easily handled and archived than electronic ones; The card information may not include the sufficient level of detail needed for approval)
• C.I and III only (There may be additional expenses for items paid out-of-pocket; The card information may not include the sufficient level of detail needed for approval)
• D.I and II only (There may be additional expenses for items paid out-of-pocket; Paper receipts are more easily handled and archived than electronic ones)

Common elements required in a VAT-acceptable invoice include all of the following, EXCEPT:

• A.The VAT rate applied
• B.The supplier's banking information
• C.The date of invoice issue
• D.The customer's VAT identification number

What is an important reason an organization's tolerance level for discrepancies between a PO and an invoice should be kept confidential?

• A.To avoid scrutiny by internal audit
• B.To keep procurement alert to not making mistakes
• C.To allow overages to be deposited into a secure fund for executive use
• D.To prevent vendor fraud