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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

Question 1

Ways to minimize the number of rush checks that are requested include:

A. I and II only (Distribute the check run schedule with cut-off dates and times, Charge a rush check processing fee)
B. II only (Charge a rush check processing fee)
C. I, II, and III (Distribute the check run schedule with cut-off dates and times, Charge a rush check processing fee, Publish the names of frequent rush check requestors)
D. I only (Distribute the check run schedule with cut-off dates and times)

Question 2

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

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

Question 3

Which of the following IRS documents addresses travel & entertainment (T&E) expenses?

A. Notice 1009
B. Advisory 972
C. Form 1046
D. Publication 463

Question 4

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. Secondary controls
C. Stop-gap controls
D. Compensating controls

Question 5

Cash management refers to an organization's management of which of the following?

A. Payment terms
B. Inflow and outflow of funds
C. Payroll disbursements
D. Enterprise resource planning systems

Solutions: