IOFM Accredited Payables Specialist (APS) Certification - APS

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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. All of the following items are typically addressed in an organization's vendor setup guidelines except:

A) Whether or not the vendor outsources its order fulfillment process
B) Verification that the vendor is not already in the system
C) The conventions for the way letters and abbreviations must be entered
D) Validating that the person who requested the new vendor is authorized to do so

2. COSO identifies each of the following elements as necessary for an effective control environment, EXCEPT:

A) Information is distributed in a timely way
B) People know their responsibilities and limits of authority
C) Staff work in self-directed teams
D) Internal controls are monitored and evaluated

3. What is the current thinking regarding automation of T&E expense handling, reporting, and reimbursement?

A) It reduces processing costs, thereby increasing efficiency in handling T&E data
B) T&E automation solutions are still too new to evaluate accurately
C) It opens too many loopholes for unauthorized expenses to sneak through
D) While automation can be helpful, T&E processing still requires a lot of manual work

4. Which of the following is the purpose of FATCA?

A) To ensure the privacy of individuals or organizations that bank outside of the U.S.
B) To make it more difficult for individuals or organizations to avoid paying taxes by banking outside of the U.S.
C) To respond to attempts by foreign governments to capture taxes on activities of U.S. persons in their countries
D) To make the rules regarding reporting payments made to U.S. persons and non-U.S. persons more consistent

5. The COSO framework's categories of internal controls include each of the following EXCEPT:

A) Control environment
B) Risk assessment
C) Accounting principles
D) Information and communication

Solutions: