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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Examples of preventive controls include each of the following EXCEPT:

A) T&E expenditure guidelines
B) Account reconciliation
C) Use of approved vendor lists
D) Dollar limits on use of P-card

2. When applied to T&E, compliance requires which of the following processes?

A) II and III only (Secure record retention; Traveler location tracking)
B) III only (Traveler location tracking)
C) I only (Accurate recordkeeping)
D) I and II only (Accurate recordkeeping; Secure record retention)

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

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

4. Which of the following is true about a recurring wire transfer?

A) It is made to the same organization each time
B) It is made at the same time each week
C) It is made for the same amount each time
D) It must be made through CHIPS

5. A copy of front and back of the original check, which is legally the same as the original check, is termed a substitute check or:

A) An electronic conversion order
B) A negotiated bank draft
C) A surrogate financial instrument
D) An image replacement document

Solutions: