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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following are reasons an organization needs a sound records management plan? I. To afford some protection against lawsuits; II. To safeguard vital information; III. To analyze and manage expenditures.

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

2. Examples of preventive controls include each of the following EXCEPT:

A) T&E expenditure guidelines
B) Dollar limits on use of P-card
C) Use of approved vendor lists
D) Account reconciliation

3. Which of the following describes the possible consequences for anyone engaging in misconduct relating to the Sarbanes-Oxley Act?

A) Industry blacklisting
B) Criminal penalties
C) Corporate dissolution
D) Community service

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

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

5. Assigning a user name and password is one method of:

A) Robotic process automation
B) Optical character recognition
C) Security lockdown
D) Data authentication

Solutions: