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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. An organization's mission statement is intended to provide which of the following?

A) Ethics and compliance standards
B) Methodology and direction
C) Policies and procedures
D) Metrics and benchmarking information

2. Good vendor master file practices include each of the following, EXCEPT:

A) Blocking inactive vendors after a certain period
B) Deleting and re-entering vendors that move
C) Finding and consolidating duplicate vendors
D) Having a vendor verification program

3. What is one concern accounts payable should have regarding international travel?

A) Employees must collect appropriate VAT information to allow reclaiming the tax
B) Significant differences in time zones can make communication with travelers difficult
C) Fluctuations in exchange rates must be considered to optimally schedule travel
D) International travel vendors are known to be unscrupulous so expenses must be scrutinized

4. IRS proposed penalties for missing or incorrect tax IDs on 1099 filings can be abated due to 'reasonable cause,' which can include each of the following, EXCEPT:

A) Documentation showing the error rate to be less than 5% of total 1099s
B) Proof of a successful TIN match prior to the date of assessment
C) Steps the organization has taken in an attempt to obtain the correct payee information
D) The organization's plan for improving the accuracy of future reporting

5. In which ways can the accounts payable specialist benefit the organization as a whole? I. Meet the organization's commitments; II. Communicate to management barriers to performance; III. Maintain positive relationships with suppliers.

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

Solutions: