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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. To protect your organization from employee fraud, which of the following controls should be employed?

A) Ensure all staff members have accounting degrees from accredited universities
B) Require that all potential employees sign an NDA prior to hire
C) Hire only temporary employees and rotate them out every six to eight months
D) Conduct detailed background checks on all new AP employees

2. 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) $1,000
B) $600
C) $300
D) $500

3. Cash management refers to an organization's management of which of the following?

A) Inflow and outflow of funds
B) Payment terms
C) Payroll disbursements
D) Enterprise resource planning systems

4. What is a limitation typically associated with a blanket purchase order?

A) It should not extend past a specified timeframe
B) It should only be created for a specific delivery date
C) It is only issued for purchasing services, not for goods
D) It must be settled with a same-day wire transfer

5. For a VAT invoice that contains what you believe to be a billing error, what is the only recommended solution?

A) Pay the incorrect amount and then send a formal written request for an adjustment
B) Do not pay the invoice and report the transaction to the VAT administration
C) Do not pay the invoice and return it to the vendor for correction
D) Short pay or overpay as necessary and include an explanation of why you did so

Solutions: