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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. The Sarbanes-Oxley statute in the U.S. requires public companies to: I. Establish controls over accounts payable hiring; II. Use a recognized framework to design and test controls over financial reporting; III. Ensure that the company CFO is a CPA.

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

2. Which of the following are potential red flags for T&E expenses that fall outside of policy?

A) II only (Cab fares)
B) II and III only (Cab fares; Weekend stays)
C) I and III only (Charges for airline upgrades; Weekend stays)
D) I only (Charges for airline upgrades)

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

4. To date, the Streamlined Sales Tax Project has accomplished which of the following? I. Resolved the origin vs. destination question; II. Implemented a uniform exemption certificate; III. Created rate and boundary databases.

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

5. Which of the following is true about a recurring wire transfer?

A) It is made to the same organization each time
B) It must be made through CHIPS
C) It is made for the same amount each time
D) It is made at the same time each week

Solutions: