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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

Question 1

To protect your organization from employee fraud, which of the following controls should be employed?

A. Require that all potential employees sign an NDA prior to hire
B. Conduct detailed background checks on all new AP employees
C. Hire only temporary employees and rotate them out every six to eight months
D. Ensure all staff members have accounting degrees from accredited universities

Question 2

Which AP function is typically NOT considered a good candidate for business process outsourcing (BPO)?

A. Performance monitoring
B. Check printing
C. Utility payments
D. Invoice imaging

Question 3

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

Question 4

Which of the following best describes ERP systems?

A. They are payment systems designed exclusively for cryptocurrency
B. They are popular methods of tracking continuous improvement
C. They provide a sophisticated means of fraud detection
D. They link together business functions with real-time data flow

Question 5

Which AP function is typically NOT considered a good candidate for business process outsourcing (BPO)?

A. Performance monitoring
B. Check printing
C. Utility payments
D. Invoice imaging

Solutions: