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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

Question 1

Procurement card (P-card) issuers offer rebates according to:

A. Volume of spend
B. Number of individual transactions
C. Frequency of use
D. Quantity of cards issued

Question 2

Ways to minimize the number of rush checks that are requested include:

A. I, II, and III (Distribute the check run schedule with cut-off dates and times, Charge a rush check processing fee, Publish the names of frequent rush check requestors)
B. I only (Distribute the check run schedule with cut-off dates and times)
C. I and II only (Distribute the check run schedule with cut-off dates and times, Charge a rush check processing fee)
D. II only (Charge a rush check processing fee)

Question 3

In order to be SOX compliant, the T&E process in the U.S. must:

A. I and II only (Ensure correct and accurate recordkeeping; Provide a reliable approval workflow)
B. I and III only (Ensure correct and accurate recordkeeping; Include report generation with visibility at all required levels)
C. II only (Provide a reliable approval workflow)
D. I only (Ensure correct and accurate recordkeeping)

Question 4

Electronic Data Interchange (EDI) has not gained more widespread use, particularly by small and medium- size companies, in part because of:

A. Costly technology
B. Government regulations
C. Security concerns
D. Staff resistance

Question 5

Payments to non-resident aliens for services that are performed in the U.S. must be reported on Form 1042-S if the payment amount exceeds:

A. $0
B. $1,000
C. $600
D. $300

Solutions: