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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. All of the following are areas in which accounts payable has a significant influence EXCEPT:

A) Vendor relationships
B) Financial statements
C) Cash management
D) Inventory turnover

2. Which of the following are reasons an employee should keep and submit T&E receipts, even if using a corporate travel card?

A) I and III only (There may be additional expenses for items paid out-of-pocket; The card information may not include the sufficient level of detail needed for approval)
B) I, II, and III (There may be additional expenses for items paid out-of-pocket; Paper receipts are more easily handled and archived than electronic ones; The card information may not include the sufficient level of detail needed for approval)
C) II and III only (Paper receipts are more easily handled and archived than electronic ones; The card information may not include the sufficient level of detail needed for approval)
D) I and II only (There may be additional expenses for items paid out-of-pocket; Paper receipts are more easily handled and archived than electronic ones)

3. Which of the following are potential red flags for T&E expenses that fall outside of policy?

A) I and III only (Charges for airline upgrades; Weekend stays)
B) II and III only (Cab fares; Weekend stays)
C) I only (Charges for airline upgrades)
D) II only (Cab fares)

4. Which of the following statements best describes the meaning of data integrity?

A) The data has not been altered
B) The data was encrypted using an algorithm
C) The data has been tested for accuracy
D) The data comes with a digital signature

5. Good vendor master file practices include each of the following, EXCEPT:

A) Finding and consolidating duplicate vendors
B) Having a vendor verification program
C) Deleting and re-entering vendors that move
D) Blocking inactive vendors after a certain period

Solutions: