最新なIOFM APS問題集（102題）、真実試験の問題を全部にカバー！

質問 1：
When auditing expense reports, one thing to pay particular attention to is:
A. Restaurant receipts that include client names
B. Highly itemized receipt details
C. Airfare expenses in combination with hotel costs
D. Amounts just below the approval threshold
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 2：
Which of the following techniques is NOT recommended to help protect confidential data?
A. When approached at your desk, turn off your monitor and turn papers face down
B. Shred unneeded paper documents or put them in a secure disposal container
C. When leaving your work area even briefly, lock your computer down
D. Save reports to a portable USB drive and give that to the requestor instead of emailing them
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 3：
To minimize fraud risk before adding a new vendor to the master vendor file, you should do which of the following? I. Check the vendor against government sanction lists; II. See if the vendor's address matches any of the organization's locations; III. Verify the vendor's business registration.
A. I only
B. I and II only
C. II only
D. I, II, and III
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 4：
Evaluated Receipt Settlement (ERS) payments are made based on the quantity reflected on which of the following?
A. Supplier Invoice
B. Receiving Documents
C. Advanced Shipping Notice
D. Purchase Order
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 5：
Which of the following is a key reason for careful management of your vendor master file?
A. Reduce the potential for fraud
B. Monitor vendor quality
C. Gain visibility into payment status
D. Control the number of vendor calls
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 6：
Which of the following are data security concerns?
A. I, II, and III (What data is being accessed; Who is accessing the data; For what purpose the data is being used)
B. I and III only (What data is being accessed; For what purpose the data is being used)
C. I and II only (What data is being accessed; Who is accessing the data)
D. II and III only (Who is accessing the data; For what purpose the data is being used)
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 7：
What is a good strategy for dealing with the change that typically accompanies automation?
A. Request that you be reassigned to a role that is unaffected by automation
B. If you feel the change won't be for the best, try to convince management to delay
C. Understand and accept that it will take time to learn a new system
D. Don't worry about it until you must actually implement the changes
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 8：
In the U.S., what is the best way to verify a vendor's business registration?
A. Require a sworn affidavit from the vendor's financial institution
B. Check the database of the Secretary of State where the vendor is registered
C. Submit a request to the Internal Revenue Service to do a Form 1120 search
D. Send a letter to the vendor requesting written confirmation that the registration is up-to-date
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 9：
Which of the following are incentives for automating accounts payable?
A. I and II only (Reduced costs of handling paper; Better forecasting)
B. I and III only (Reduced costs of handling paper; Eliminating the need for audits)
C. II and III only (Better forecasting; Eliminating the need for audits)
D. I, II, and III (Reduced costs of handling paper; Better forecasting; Eliminating the need for audits)
正解：A
解説: (Pass4Test メンバーにのみ表示されます)