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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which party is responsible for providing 1099 information for P-card transactions to the IRS?

A) Card user
B) Accounts payable
C) Merchant
D) Card issuer

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) Many instances of fraud are enabled by changes in the VMF
D) Internal audit generally oversees this process and they must be consulted first

3. Ways in which an organization could suffer from check fraud include which of the following: I. Check alteration; II. Invalid payments; III. Stolen issued checks.

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

4. Evaluated Receipt Settlement (ERS) payments are made based on the quantity reflected on which of the following?

A) Receiving Documents
B) Supplier Invoice
C) Advanced Shipping Notice
D) Purchase Order

5. 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

Solutions: