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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is blockchain?

A) An accounts payable collaborative
B) A distributed ledger system
C) A random password generator
D) An internal audit methodology

2. IRS proposed penalties for missing or incorrect tax IDs on 1099 filings can be abated due to 'reasonable cause,' which can include each of the following, EXCEPT:

A) Documentation showing the error rate to be less than 5% of total 1099s
B) Proof of a successful TIN match prior to the date of assessment
C) Steps the organization has taken in an attempt to obtain the correct payee information
D) The organization's plan for improving the accuracy of future reporting

3. All of the following items are typically addressed in an organization's vendor setup guidelines except:

A) Validating that the person who requested the new vendor is authorized to do so
B) Whether or not the vendor outsources its order fulfillment process
C) Verification that the vendor is not already in the system
D) The conventions for the way letters and abbreviations must be entered

4. Which U.S. government organization publishes "per diem" travel guidelines?

A) Department of Treasury
B) Department of Commerce
C) Federal Reserve Board
D) General Services Administration

5. To protect your organization from employee fraud, which of the following controls should be employed?

A) Ensure all staff members have accounting degrees from accredited universities
B) Hire only temporary employees and rotate them out every six to eight months
C) Conduct detailed background checks on all new AP employees
D) Require that all potential employees sign an NDA prior to hire

Solutions: