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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Invoice Processing | 25% | - Invoice receipt and validation - Handling exceptions and discrepancies - Matching and reconciliation |
| Topic 2: Vendor Management | 15% | - 1099 / tax reporting requirements - Vendor setup and maintenance - Vendor communication and resolution |
| Topic 3: Payments and Disbursements | 20% | - Travel and expense management - Discounts, allowances and deductions - Payment methods and processing |
| Topic 4: Accounts Payable Fundamentals | 20% | - Financial accounting basics for AP - Role and responsibilities of AP department - Regulatory compliance and ethics |
| Topic 5: Process Improvement & Automation | 10% | - AP automation tools and technology - Workflow optimization - Data analysis and reporting |
| Topic 6: Internal Controls & Fraud Prevention | 10% | - Segregation of duties - Audit readiness and documentation - Fraud detection and mitigation |
1. What is another term for "software-as-a-service"?
A) On-demand software
B) Onsite vendor support
C) Perpetual software license
D) Consultant-specific applications
2. What is the current thinking regarding automation of T&E expense handling, reporting, and reimbursement?
A) T&E automation solutions are still too new to evaluate accurately
B) It reduces processing costs, thereby increasing efficiency in handling T&E data
C) While automation can be helpful, T&E processing still requires a lot of manual work
D) It opens too many loopholes for unauthorized expenses to sneak through
3. Which U.S. government organization publishes "per diem" travel guidelines?
A) Federal Reserve Board
B) Department of Commerce
C) Department of Treasury
D) General Services Administration
4. Electronic Data Interchange (EDI) has not gained more widespread use, particularly by small and medium- size companies, in part because of:
A) Staff resistance
B) Government regulations
C) Security concerns
D) Costly technology
5. IRS proposed penalties for missing or incorrect tax IDs on 1099 filings can be abated due to 'reasonable cause,' which can include each of the following, EXCEPT:
A) Proof of a successful TIN match prior to the date of assessment
B) Documentation showing the error rate to be less than 5% of total 1099s
C) The organization's plan for improving the accuracy of future reporting
D) Steps the organization has taken in an attempt to obtain the correct payee information
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: D | Question # 4 Answer: D | Question # 5 Answer: B |
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