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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Detective controls do which of the following? I. Establish segregation of duties; II. Look for errors and irregularities; III. Determine if preventive controls are effective.

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

2. Cash management refers to an organization's management of which of the following?

A) Payment terms
B) Payroll disbursements
C) Inflow and outflow of funds
D) Enterprise resource planning systems

3. What is a good strategy for dealing with the change that typically accompanies automation?

A) If you feel the change won't be for the best, try to convince management to delay
B) Don't worry about it until you must actually implement the changes
C) Understand and accept that it will take time to learn a new system
D) Request that you be reassigned to a role that is unaffected by automation

4. Which of the following IRS documents addresses travel & entertainment (T&E) expenses?

A) Advisory 972
B) Publication 463
C) Notice 1009
D) Form 1046

5. What is one department that can particularly benefit from specific insights provided by the vendor master file?

A) Audit
B) Mailroom
C) Manufacturing
D) Purchasing

Solutions: