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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

Question 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

Question 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

Question 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

Question 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

Question 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: