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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following best describes ERP systems?

A) They are payment systems designed exclusively for cryptocurrency
B) They are popular methods of tracking continuous improvement
C) They provide a sophisticated means of fraud detection
D) They link together business functions with real-time data flow

2. What is the current thinking on the practice of maintaining a petty cash fund?

A) Three separate individuals should sign off on disbursements
B) It's considered a best practice within service organizations and consulting businesses
C) It should be maintained by an executive in the treasury department
D) It's practically obsolete and should be eliminated, if possible

3. Benefits of ACH include each of the following, EXCEPT:

A) ACH replaces having to issue paper checks
B) ACH eliminates the need for vendor verification
C) ACH speeds up payment processing time
D) ACH reduces the cost of invoice processing

4. What is another term for "software-as-a-service"?

A) On-demand software
B) Consultant-specific applications
C) Perpetual software license
D) Onsite vendor support

5. Sales and use taxes are levied by which of the following? I. Cities and towns; II. Federal government; III.
States.

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

Solutions: