最新的IOFM APS免費考試真題

問題1

What is a good strategy for dealing with the change that typically accompanies automation?

A. Don't worry about it until you must actually implement the changes

B. Understand and accept that it will take time to learn a new system

C. If you feel the change won't be for the best, try to convince management to delay

D. Request that you be reassigned to a role that is unaffected by automation

正確答案: B

說明：（僅 Fast2test 成員可見）

問題2

Ways in which an organization could suffer from check fraud include which of the following: I. Check alteration; II. Invalid payments; III. Stolen issued checks.

A. I, II, and III

B. I and III only

C. I and II only

D. II and III only

正確答案: A

說明：（僅 Fast2test 成員可見）

問題3

Which of the following describes the possible consequences for anyone engaging in misconduct relating to the Sarbanes-Oxley Act?

A. Community service

B. Corporate dissolution

C. Industry blacklisting

D. Criminal penalties

正確答案: D

說明：（僅 Fast2test 成員可見）

問題4

Key elements essential for an effective vendor fraud prevention program include each of the following practices, EXCEPT:

A. Verifying that vendors are bonded

B. Confirmation of a physical address

C. Checking government sanction lists

D. Requiring a W-9

正確答案: A

說明：（僅 Fast2test 成員可見）

問題5

What does the acronym "FIFO" mean?

A. First In, First Out

B. Fifty Invested, Five Optioned

C. Final Invoice For Offset

D. Fraud In Financial Operations

正確答案: A

說明：（僅 Fast2test 成員可見）

問題6

In double-entry accounting, which of the following pairs of accounting entries are made when an invoice has been paid?

A. Debit the expense and credit the AP liability account

B. Credit cash and debit the AP liability account

C. Credit cash and debit the asset account

D. Debit cash (asset) and credit the AP liability account

正確答案: B

說明：（僅 Fast2test 成員可見）

最新的IOFM Accredited Payables Specialist (APS) Certification - APS免費考試真題

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