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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Each of the following is one of the most common types of fraudulent expense reimbursement schemes, EXCEPT:

A) Lapping schemes for transportation cost
B) Personal expenses reported as business-related
C) Forged or modified travel receipts
D) Multiple reimbursements for the same expense

2. What is a limitation typically associated with a blanket purchase order?

A) It should not extend past a specified timeframe
B) It must be settled with a same-day wire transfer
C) It is only issued for purchasing services, not for goods
D) It should only be created for a specific delivery date

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

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

4. Which of the following statements best describes the meaning of data integrity?

A) The data comes with a digital signature
B) The data was encrypted using an algorithm
C) The data has not been altered
D) The data has been tested for accuracy

5. All of the following are examples of key performance indicators (KPIs) EXCEPT:

A) Lost discounts
B) Positive pay
C) Invoices paid on time
D) Cost per invoice

Solutions: