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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What does the acronym 'ASP' stand for?

A) Automated secure processing
B) Accrual statement period
C) Accounting standards protocol
D) Application service provider

2. What is one reason special care must be taken when making changes to the vendor master file?

A) This task is generally performed by those who have little training on data entry
B) Some AP software solutions have been shown to corrupt data during this process
C) Internal audit generally oversees this process and they must be consulted first
D) Many instances of fraud are enabled by changes in the VMF

3. What is a good strategy for dealing with the change that typically accompanies automation?

A) Don't worry about it until you must actually implement the changes
B) If you feel the change won't be for the best, try to convince management to delay
C) Request that you be reassigned to a role that is unaffected by automation
D) Understand and accept that it will take time to learn a new system

4. Organizations most commonly use wire transfers for which of the following?

A) High dollar payments
B) Direct deposit of executive pay
C) Rent or mortgage payments
D) Low dollar bulk payments

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) $1,000
B) $300
C) $0
D) $600

Solutions: