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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Regarding documents required to complete a three-way match, which is typically the most difficult to obtain in a timely manner?

A) Expense report
B) Receiving report
C) P-card statement
D) E-invoice

2. The general rule for determining independent contractor status looks at evidence in each of the following categories, EXCEPT:

A) The type of relationship established between the parties
B) The degree of control the employer exercises over the worker's work results
C) The amount of control the employer has over the worker's finances
D) The job title assigned to the worker

3. Examples of preventive controls include each of the following EXCEPT:

A) Use of approved vendor lists
B) T&E expenditure guidelines
C) Account reconciliation
D) Dollar limits on use of P-card

4. When checking the address of a new vendor, what is one potential red flag?

A) The vendor has the same address as one of the organization's own locations
B) The vendor's warehouse and its accounts receivable address are different
C) The vendor does not appear to use a post office box
D) The vendor is located in an unincorporated area

5. In which ways can the accounts payable specialist benefit the organization as a whole? I. Meet the organization's commitments; II. Communicate to management barriers to performance; III. Maintain positive relationships with suppliers.

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

Solutions: