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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following is true about a recurring wire transfer?

A) It is made for the same amount each time
B) It is made at the same time each week
C) It is made to the same organization each time
D) It must be made through CHIPS

2. Which of the following are reasons an organization needs a sound records management plan? I. To afford some protection against lawsuits; II. To safeguard vital information; III. To analyze and manage expenditures.

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

3. When auditing expense reports, one thing to pay particular attention to is:

A) Airfare expenses in combination with hotel costs
B) Restaurant receipts that include client names
C) Highly itemized receipt details
D) Amounts just below the approval threshold

4. Ways to reduce the cost of processing an invoice include:

A) II and III only (Reducing the amount of paper handling, Reducing the amount of manual data entry)
B) III only (Reducing the amount of manual data entry)
C) I and II only (Eliminating the approval process, Reducing the amount of paper handling)
D) I, II, and III (Eliminating the approval process, Reducing the amount of paper handling, Reducing the amount of manual data entry)

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) $600
C) $0
D) $300

Solutions: