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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Key elements essential for an effective vendor fraud prevention program include each of the following practices, EXCEPT:

A) Requiring a W-9
B) Verifying that vendors are bonded
C) Confirmation of a physical address
D) Checking government sanction lists

2. What is one benefit of entering a commodity code in a user-defined field when setting up a newvendor?

A) It enables procurement to use the data for spend analysis
B) It indicates which team member created the new record
C) It prevents a duplicate vendor from being entered
D) It automatically generates a price comparison to other similar vendors

3. Which of the following techniques is NOT recommended to help protect confidential data?

A) When leaving your work area even briefly, lock your computer down
B) Save reports to a portable USB drive and give that to the requestor instead of emailing them
C) Shred unneeded paper documents or put them in a secure disposal container
D) When approached at your desk, turn off your monitor and turn papers face down

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

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

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) $0
B) $600
C) $1,000
D) $300

Solutions: