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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is one benefit of entering a commodity code in a user-defined field when setting up a newvendor?

A) It indicates which team member created the new record
B) It prevents a duplicate vendor from being entered
C) It enables procurement to use the data for spend analysis
D) It automatically generates a price comparison to other similar vendors

2. Where circumstances do not permit implementing ideal controls, an organization should put in place the next- best alternative, commonly referred to as:

A) Compensating controls
B) Interim controls
C) Secondary controls
D) Stop-gap controls

3. Each of the following is one of the most common types of fraudulent expense reimbursement schemes, EXCEPT:

A) Personal expenses reported as business-related
B) Multiple reimbursements for the same expense
C) Forged or modified travel receipts
D) Lapping schemes for transportation cost

4. Which of the following is necessary to prepare a 1099?

A) A PTIN for all reportable vendors
B) A W-2 for all reportable vendors
C) A TIN for all reportable vendors
D) A W-4 for all reportable vendors

5. In the U.S., what type of information is HIPAA designed to protect?

A) Private medical records
B) Electronic banking information
C) External auditor findings
D) Corporate whistleblower identities

Solutions: