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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. 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) Requiring a W-9
D) Verifying that vendors are bonded

2. What is another term for "software-as-a-service"?

A) Onsite vendor support
B) Perpetual software license
C) Consultant-specific applications
D) On-demand software

3. Ways to minimize the number of rush checks that are requested include:

A) II only (Charge a rush check processing fee)
B) I and II only (Distribute the check run schedule with cut-off dates and times, Charge a rush check processing fee)
C) I only (Distribute the check run schedule with cut-off dates and times)
D) I, II, and III (Distribute the check run schedule with cut-off dates and times, Charge a rush check processing fee, Publish the names of frequent rush check requestors)

4. Which of the following are among the elements that the IRS considers in defining a T&E accountable plan?

A) I, II, and III (Expense substantiation; Business connection requirement; Return of unused cash advances on a timely basis)
B) I and III only (Expense substantiation; Return of unused cash advances on a timely basis)
C) I only (Expense substantiation)
D) II only (Business connection requirement)

5. When applied to T&E, compliance requires which of the following processes?

A) II and III only (Secure record retention; Traveler location tracking)
B) III only (Traveler location tracking)
C) I only (Accurate recordkeeping)
D) I and II only (Accurate recordkeeping; Secure record retention)

Solutions: