IOFM Accredited Payables Specialist (APS) Certification : APS

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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

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

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

2. The acronym GAAP stands for which of the following?

A) Government Accounting Acceptance Principles
B) General Accounting Administration Program
C) Generally Accepted Accounting Principles
D) Government Accounting Actuarial Program

3. 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, II, and III
B) II and III only
C) I and III only
D) I and II only

4. Payments to non-resident aliens for services that are performed in the U.S. must be reported on Form 1042-S if the payment amount exceeds:

A) $1,000
B) $600
C) $0
D) $300

5. What is an important reason an organization's tolerance level for discrepancies between a PO and an invoice should be kept confidential?

A) To avoid scrutiny by internal audit
B) To prevent vendor fraud
C) To keep procurement alert to not making mistakes
D) To allow overages to be deposited into a secure fund for executive use

Solutions: