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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is one concern accounts payable should have regarding international travel?

A) Significant differences in time zones can make communication with travelers difficult
B) International travel vendors are known to be unscrupulous so expenses must be scrutinized
C) Fluctuations in exchange rates must be considered to optimally schedule travel
D) Employees must collect appropriate VAT information to allow reclaiming the tax

2. Which of the following are among the elements that the IRS considers in defining a T&E accountable plan?

A) II only (Business connection requirement)
B) I, II, and III (Expense substantiation; Business connection requirement; Return of unused cash advances on a timely basis)
C) I and III only (Expense substantiation; Return of unused cash advances on a timely basis)
D) I only (Expense substantiation)

3. Which of the following federal laws was passed in the U.S. after September 11, 2001, to expedite check clearing by allowing check truncation at any point in the check clearing process?

A) The Patriot Act
B) Sarbanes-Oxley
C) Check 21
D) Gramm-Leach-Bliley

4. Evaluated Receipt Settlement (ERS) requires which of the following?

A) Receipt and Invoice
B) PO and Invoice
C) PO, Receipt, and Invoice
D) PO and Receipt

5. What is blockchain?

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

Solutions: