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IOFM APS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: T&E (Travel and Expense) | |
| Topic 2: Payments | |
| Topic 3: Internal Controls | |
| Topic 4: Vendor Master File | |
| Topic 5: Invoices | |
| Topic 6: Technology and Automation | |
| Topic 7: Tax and Regulatory |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
1. Fixed assets include which of the following? I. Accounts receivable; II. Furniture and fixtures; III. Inventory.
A) I and II only
B) I, II, and III
C) I and III only
D) II only
2. Which of the following is necessary to prepare a 1099?
A) A PTIN for all reportable vendors
B) A W-2 for all reportable vendors
C) A TIN for all reportable vendors
D) A W-4 for all reportable vendors
3. Each of the following is a goal of a vendor management program, EXCEPT:
A) Reducing duplicate payments
B) Compliance with laws and regulations
C) Streamlining sales and use tax process
D) Collecting spend information for procurement
4. What is one department that can particularly benefit from specific insights provided by the vendor master file?
A) Purchasing
B) Mailroom
C) Manufacturing
D) Audit
5. Examples of preventive controls include each of the following EXCEPT:
A) Account reconciliation
B) Dollar limits on use of P-card
C) T&E expenditure guidelines
D) Use of approved vendor lists
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: C | Question # 3 Answer: C | Question # 4 Answer: A | Question # 5 Answer: A |
