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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

Question 1

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

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

Question 2

The Sarbanes-Oxley statute in the U.S. requires public companies to: I. Establish controls over accounts payable hiring; II. Use a recognized framework to design and test controls over financial reporting; III. Ensure that the company CFO is a CPA.

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

Question 3

Which of the following has significantly reduced the number of small dollar invoices to be processed?

A. Evaluated receipt settlement
B. Payment cards
C. Electronic data interchange
D. Petty cash

Question 4

Ways to reduce the cost of processing an invoice include:

A. I and II only (Eliminating the approval process, Reducing the amount of paper handling)
B. II and III only (Reducing the amount of paper handling, Reducing the amount of manual data entry)
C. I, II, and III (Eliminating the approval process, Reducing the amount of paper handling, Reducing the amount of manual data entry)
D. III only (Reducing the amount of manual data entry)

Question 5

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

Solutions: