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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Examples of preventive controls include each of the following EXCEPT:

A) T&E expenditure guidelines
B) Use of approved vendor lists
C) Dollar limits on use of P-card
D) Account reconciliation

2. Payment of invoices when it is assumed that the goods have been received is referred to as which of the following?

A) III only (Assumed Receipt)
B) I, II, and III (Positive Payment, Negative Assurance, Assumed Receipt)
C) I only (Positive Payment)
D) II and III only (Negative Assurance, Assumed Receipt)

3. Ways to reduce the cost of processing an invoice include:

A) I, II, and III (Eliminating the approval process, Reducing the amount of paper handling, Reducing the amount of manual data entry)
B) II and III only (Reducing the amount of paper handling, Reducing the amount of manual data entry)
C) I and II only (Eliminating the approval process, Reducing the amount of paper handling)
D) III only (Reducing the amount of manual data entry)

4. Payments by U.S. companies to U.S. unincorporated service providers must be reported to the IRS if they equal or exceed which of the following dollar amounts?

A) $600
B) $300
C) $500
D) $1,000

5. Key elements essential for an effective vendor fraud prevention program include each of the following practices, EXCEPT:

A) Confirmation of a physical address
B) Checking government sanction lists
C) Verifying that vendors are bonded
D) Requiring a W-9

Solutions: