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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Ways in which an organization could suffer from check fraud include which of the following: I. Check alteration; II. Invalid payments; III. Stolen issued checks.

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

2. The acronym "VAT" stands for:

A) Value assessed tax
B) Value added tax
C) Variable assessed tax
D) Variable added tax

3. Which party is responsible for providing 1099 information for P-card transactions to the IRS?

A) Merchant
B) Card issuer
C) Accounts payable
D) Card user

4. An organization's mission statement is intended to provide which of the following?

A) Methodology and direction
B) Policies and procedures
C) Metrics and benchmarking information
D) Ethics and compliance standards

5. What is one reason special care must be taken when making changes to the vendor master file?

A) This task is generally performed by those who have little training on data entry
B) Internal audit generally oversees this process and they must be consulted first
C) Many instances of fraud are enabled by changes in the VMF
D) Some AP software solutions have been shown to corrupt data during this process

Solutions: