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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

Question 1

Which of the following are data security concerns?

A. I and II only (What data is being accessed; Who is accessing the data)
B. I and III only (What data is being accessed; For what purpose the data is being used)
C. I, II, and III (What data is being accessed; Who is accessing the data; For what purpose the data is being used)
D. II and III only (Who is accessing the data; For what purpose the data is being used)

Question 2

Which of the following is a key reason for careful management of your vendor master file?

A. Monitor vendor quality
B. Reduce the potential for fraud
C. Control the number of vendor calls
D. Gain visibility into payment status

Question 3

Which of the following are incentives for automating accounts payable?

A. I, II, and III (Reduced costs of handling paper; Better forecasting; Eliminating the need for audits)
B. I and II only (Reduced costs of handling paper; Better forecasting)
C. II and III only (Better forecasting; Eliminating the need for audits)
D. I and III only (Reduced costs of handling paper; Eliminating the need for audits)

Question 4

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

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

Question 5

Which of the following is the purpose of FATCA?

A. To make it more difficult for individuals or organizations to avoid paying taxes by banking outside of the U.S.
B. To respond to attempts by foreign governments to capture taxes on activities of U.S. persons in their countries
C. To ensure the privacy of individuals or organizations that bank outside of the U.S.
D. To make the rules regarding reporting payments made to U.S. persons and non-U.S. persons more consistent

Solutions: