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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Benefits of ACH include each of the following, EXCEPT:

A) ACH replaces having to issue paper checks
B) ACH eliminates the need for vendor verification
C) ACH speeds up payment processing time
D) ACH reduces the cost of invoice processing

2. Filing for a VAT refund is difficult because: I. Invoices must include the name and address of the company filing for the refund; II. Only authorized agents may apply for the refunds; III. An original invoice must be submitted.

A) I only
B) I and III only
C) II only
D) II and III only

3. Which of the following are reasons an organization needs a sound records management plan? I. To afford some protection against lawsuits; II. To safeguard vital information; III. To analyze and manage expenditures.

A) I only
B) I and II only
C) III only
D) I, II, and III

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

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

5. Electronic Data Interchange (EDI) has not gained more widespread use, particularly by small and medium- size companies, in part because of:

A) Security concerns
B) Government regulations
C) Staff resistance
D) Costly technology

Solutions: