権威のあるAPS資格専門知識一回合格-有難いAPS勉強方法

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APS勉強方法 & APS出題内容

証明書を効率的に渡す状況を確認するために、当社のAPS練習資料は一流の専門家によって編集されています。したがって、私たちのチームの能力は疑う余地がありません。役に立たないものに貴重な時間を無駄にすることなく、レビューして順調に進むのに役立ちます。彼らは、最近の試験でAPSスタディガイドが通常テストするものを厳選し、これらのAPS実際のテストに蓄積した知識を捧げました。

IOFM Accredited Payables Specialist (APS) Certification Exam 認定 APS 試験問題 (Q94-Q99):

質問 # 94
Which of the following are data security concerns?

A. I and III only (What data is being accessed; For what purpose the data is being used)
B. I and II only (What data is being accessed; Who is accessing the data)
C. II and III only (Who is accessing the data; For what purpose the data is being used)
D. I, II, and III (What data is being accessed; Who is accessing the data; For what purpose the data is being used)

正解：D

解説：
Data security concerns in accounts payable involve protecting sensitive information from unauthorized access or misuse. Key concerns includewhat data is being accessed(Option I, e.g., sensitive vendor or financial data),who is accessing the data(Option II, e.g., authorized vs. unauthorized users), andfor what purpose the data is being used(Option III, e.g., legitimate business needs vs. fraudulent activities). All three are critical to ensuring data security.
The web source from Esker states: "Data security in AP requires monitoring what data is accessed, who is accessing it, and the purpose of access to prevent unauthorized use or breaches." This supports Option D, as all three elements are essential data security concerns.
The IOFM APS Certification Program covers "Internal Controls," including data security practices. The curriculum's focus on "peer-tested best practices" aligns with comprehensive monitoring of data access, users, and purposes to safeguard sensitive information.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Internal Controls Esker: "Data security in AP requires monitoring what data is accessed, who is accessing it, and the purpose of access"

質問 # 95
To date, the Streamlined Sales Tax Project has accomplished which of the following? I. Resolved the origin vs. destination question; II. Implemented a uniform exemption certificate; III. Created rate and boundary databases.

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

正解：D

解説：
TheTax and Regulatory Compliancetopic in the APS Certification Program covers the Streamlined Sales Tax Project (SSTP), initiated to simplify U.S. sales tax compliance across states. The SSTP has achieveda uniform exemption certificate(Item II) to standardize resale and other exemptions andrate and boundary databases(Item III) to provide accurate tax rates and jurisdictional boundaries. However, it has not fully resolved the origin vs. destination question(Item I), as sourcing rules (origin-based vs. destination-based taxation) remain state-specific.
* Item I (Resolved the origin vs. destination question): Not fully accomplished. The SSTP provides guidelines for sourcing, but states still choose between origin-based (tax based on seller's location) and destination-based (tax based on buyer's location) rules, creating variability.
* Item II (Implemented a uniform exemption certificate): Accomplished. The SSTP developed a uniform Streamlined Sales and Use Tax Exemption Certificate, accepted by member states to simplify compliance.
* Item III (Created rate and boundary databases): Accomplished. The SSTP provides centralized databases for tax rates and jurisdictional boundaries, aiding accurate tax calculations.
* Option A (I only): Incorrect, as Item I is not fully accomplished.
* Option B (I, II, and III): Incorrect, as Item I is not fully accomplished.
* Option C (II only): Incorrect, as Item III is also accomplished.
* Option D (II and III only): Correct, as Items II and III are key SSTP achievements.
Reference to IOFM APS Documents: The APS e-textbook underTax and Regulatory Compliancestates,
"The Streamlined Sales Tax Project has implemented a uniform exemption certificate and created rate and boundary databases to simplify compliance, but origin vs. destination sourcing remains variable across states." The training video notes, "SSTP's uniform certificate and tax databases are major achievements, though sourcing rules still differ by state."

質問 # 96
Addressing data security involves the use of:

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

正解：B

解説：
Data security in accounts payable requires a comprehensive approach involvinghardware(Option I, e.g., secure servers and firewalls),software(Option II, e.g., encryption tools and authentication systems), and human resources(Option III, e.g., employee training on security protocols and access management). All three components are essential to protect sensitive financial data from breaches and unauthorized access.
The web source from Corcentric states: "Effective data security in AP combines hardware, such as secure servers, software, like encryption and access controls, and human resources, through training and policy enforcement, to safeguard sensitive information." This supports Option D, as all three elements are integral to data security.
The IOFM APS Certification Program covers "Internal Controls," emphasizing a multi-faceted approach to data security. The curriculum's focus on "peer-tested best practices" aligns with using hardware, software, and human resources to ensure robust security.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Internal Controls Corcentric: "Effective data security in AP combines hardware, such as secure servers, software, like encryption... and human resources"

質問 # 97
Detective controls do which of the following? I. Establish segregation of duties; II. Look for errors and irregularities; III. Determine if preventive controls are effective.

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

正解：B

解説：
TheInternal Controlstopic in the APS Certification Program explains that detective controls are designed to identify errors, fraud, or control failures after they occur. They include activities like reviewing transactions for irregularities and assessing the effectiveness of preventive controls.Segregation of duties, however, is a preventive control, not a detective one, as it prevents fraud by dividing responsibilities.
* Item I (Establish segregation of duties): Segregation of duties prevents fraud by ensuring no single employee controls all aspects of a transaction (e.g., invoice approval and payment). This is a preventive control, not detective.
* Item II (Look for errors and irregularities): Detective controls, such as account reconciliation or audits, identify errors or fraudulent activities after they occur. This is a valid function.
* Item III (Determine if preventive controls are effective): Detective controls, like monitoring or control testing, assess whether preventive controls (e.g., vendor validation) are working. This is a valid function.
* Option A (I, II, and III): Incorrect, as Item I is a preventive control.
* Option B (I and III only): Incorrect, as Item I is not a detective control function.
* Option C (II and III only): Correct, as Items II and III describe detective control functions.
* Option D (I and II only): Incorrect, as Item I is not a detective control function.
Reference to IOFM APS Documents: The APS e-textbook underInternal Controlsstates, "Detective controls, such as audits and reconciliations, look for errors and irregularities and evaluate the effectiveness of preventive controls." It clarifies that "segregation of duties is a preventive control to avoid conflicts of interest." The training video discusses detective controls as tools for "post-transaction review and control assessment," excluding segregation of duties.

質問 # 98
Benefits of ACH include each of the following, EXCEPT:

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

正解：D

解説：
Automated Clearing House (ACH) payments offer several benefits, including replacing paper checks (Option A), speeding up payment processing compared to checks (Option D), and reducing costs associated with manual payment methods. However, ACH does not eliminate the need for vendor verification (Option C), as organizations must still validate vendor bank details to prevent fraud and ensure accurate payments.
The web source from Tipalti states: "ACH payments reduce costs by replacing paper checks, speed up payment processing, and improve efficiency... However, proper vendor verification is still required to ensure secure transactions." This confirms that Options A, D, and indirectly B (through overall cost reduction) are benefits, while Option C is not.
The IOFM APS Certification Program covers "Payments," including ACH as a cost-effective payment method. The curriculum's focus on "peer-tested best practices" emphasizes the benefits of ACH but also the importance of vendor validation, aligning with the exclusion of Option C.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Payments Tipalti: "ACH payments reduce costs by replacing paper checks, speed up payment processing, and improve efficiency... However, proper vendor verification is still required"

質問 # 99
......

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有用的なIOFM APS資格専門知識は主要材料 & 初段のAPS勉強方法

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Lee Reed Lee Reed

Biography

権威のあるAPS資格専門知識一回合格-有難いAPS勉強方法

APS勉強方法 & APS出題内容

IOFM Accredited Payables Specialist (APS) Certification Exam 認定 APS 試験問題 (Q94-Q99):

有用的なIOFM APS資格専門知識は主要材料 & 初段のAPS勉強方法

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Lee Reed Lee Reed

Biography

権威のあるAPS資格専門知識一回合格-有難いAPS勉強方法

APS勉強方法 & APS出題内容

IOFM Accredited Payables Specialist (APS) Certification Exam 認定 APS 試験問題 (Q94-Q99):

有用的なIOFM APS資格専門知識 は主要材料 & 初段のAPS勉強方法

Quick Links

Resources

Support

有用的なIOFM APS資格専門知識は主要材料 & 初段のAPS勉強方法