IOFM APS Exam Questions : Accredited Payables Specialist (APS) Certification Exam

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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is a "direct spend" invoice for?

A) Inventory
B) Repairs
C) Supplies
D) Material

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

3. Organizations most commonly use wire transfers for which of the following?

A) Rent or mortgage payments
B) High dollar payments
C) Low dollar bulk payments
D) Direct deposit of executive pay

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

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

5. According to the ACFE, which of the following is the most common type of fraud scheme?

A) Asset misappropriation
B) Financial misstatement
C) Intellectual property fraud
D) Corruption (bribery)

Solutions: