VIP Exclusive
CPC Certified Professional Controller VIP Exam
CPC — The Certified Professional Controller (CPC) credential is awarded by the American Association of Finance and Accounting (AAFA); the real exam consists of approximately 150 multiple-choice questions administered over 4 hours, covering financial reporting, internal controls, budgeting, cost accounting, treasury, tax, ethics, and technology, with a passing threshold of approximately 70%.
55
Questions
240m
Time Limit
70.00%
To Pass
Question 1 of 55👑 VIP
A controller at a mid-size manufacturing company discovers that the accounts payable clerk has been processing vendor invoices, approving payments, and reconciling the AP subledger — all without secondary review. Which internal control principle is most directly violated, and what is the highest-priority corrective action?
Questions 2–55 and full explanations are VIP-exclusive.