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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. All of the following are examples of key performance indicators (KPIs) EXCEPT:

A) Invoices paid on time
B) Positive pay
C) Lost discounts
D) Cost per invoice

2. Which of the following are data security concerns?

A) II and III only (Who is accessing the data; For what purpose the data is being used)
B) I, II, and III (What data is being accessed; Who is accessing the data; For what purpose the data is being used)
C) I and III only (What data is being accessed; For what purpose the data is being used)
D) I and II only (What data is being accessed; Who is accessing the data)

3. Which of the following is necessary to prepare a 1099?

A) A TIN for all reportable vendors
B) A W-2 for all reportable vendors
C) A W-4 for all reportable vendors
D) A PTIN for all reportable vendors

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

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

5. Which of the following are potential red flags for T&E expenses that fall outside of policy?

A) II only (Cab fares)
B) I and III only (Charges for airline upgrades; Weekend stays)
C) II and III only (Cab fares; Weekend stays)
D) I only (Charges for airline upgrades)

Solutions: