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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

Question 1

Where circumstances do not permit implementing ideal controls, an organization should put in place the next- best alternative, commonly referred to as:

A. Interim controls
B. Stop-gap controls
C. Secondary controls
D. Compensating controls

Question 2

In order to get a sales tax exemption on goods purchased for resale, what must the buyer do?

A. File a letter of intent with the local taxing jurisdiction
B. Supply a copy of a sales tax license to the seller
C. Inform the state in writing that the tax will be paid by the buyer
D. Provide an exemption certificate to the seller

Question 3

Payment of invoices when it is assumed that the goods have been received is referred to as which of the following?

A. I only (Positive Payment)
B. III only (Assumed Receipt)
C. II and III only (Negative Assurance, Assumed Receipt)
D. I, II, and III (Positive Payment, Negative Assurance, Assumed Receipt)

Question 4

Which of the following is a key reason for careful management of your vendor master file?

A. Control the number of vendor calls
B. Gain visibility into payment status
C. Reduce the potential for fraud
D. Monitor vendor quality

Question 5

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 automatically generates a price comparison to other similar vendors
D. It prevents a duplicate vendor from being entered

Solutions: