IOFM APS Exam Questions : Accredited Payables Specialist (APS) Certification Exam

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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

Question 1

Payments by U.S. companies to U.S. unincorporated service providers must be reported to the IRS if they equal or exceed which of the following dollar amounts?

A. $1,000
B. $600
C. $500
D. $300

Question 2

The Sarbanes-Oxley statute in the U.S. requires public companies to: I. Establish controls over accounts payable hiring; II. Use a recognized framework to design and test controls over financial reporting; III. Ensure that the company CFO is a CPA.

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

Question 3

What is an important reason an organization's tolerance level for discrepancies between a PO and an invoice should be kept confidential?

A. To keep procurement alert to not making mistakes
B. To avoid scrutiny by internal audit
C. To allow overages to be deposited into a secure fund for executive use
D. To prevent vendor fraud

Question 4

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

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

Question 5

Detective controls do which of the following? I. Establish segregation of duties; II. Look for errors and irregularities; III. Determine if preventive controls are effective.

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

Solutions: