IOFM Accredited Payables Specialist (APS) Certification - APS 模擬練習

A. T&E expenditure guidelines

B. Dollar limits on use of P-card

C. Use of approved vendor lists

D. Account reconciliation

A. II only

B. I, II, and III

C. I and II only

D. I only

A. 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)

B. 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)

C. 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)

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)

A. Staff work in self-directed teams

B. Internal controls are monitored and evaluated

C. People know their responsibilities and limits of authority

D. Information is distributed in a timely way

A. Verification that the vendor is not already in the system

B. Whether or not the vendor outsources its order fulfillment process

C. Validating that the person who requested the new vendor is authorized to do so

D. The conventions for the way letters and abbreviations must be entered

A. Accounts payable

B. Merchant

C. Card user

D. Card issuer