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IOFM APS Exam Dumps
Accredited Payables Specialist (APS) Certification Exam
Total Questions : 100
Update Date : July 16, 2026
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IOFM APS Sample Question Answers
IOFM APS Sample Questions
Question # 1Ways to minimize the number of rush checks that are requested include:
A. I only (Distribute the check run schedule with cut-off dates and times)
B. I and II only (Distribute the check run schedule with cut-off dates and times, Charge arush check processing fee)
C. I, II, and III (Distribute the check run schedule with cut-off dates and times, Charge arush check processing fee, Publish the names of frequent rush check requestors)
D. II only (Charge a rush check processing fee)
Question # 2
Electronic Data Interchange (EDI) has not gained more widespread use, particularly by small and medium-size companies, in part because of:
A. Government regulations
B. Staff resistance
C. Costly technology
D. Security concerns
Question # 3
What is another term for “software-as-a-service”?
A. Perpetual software license
B. Onsite vendor support
C. Consultant-specific applications
D. On-demand software
Question # 4
What is blockchain?
A. A distributed ledger system
B. A random password generator
C. An internal audit methodology
D. An accounts payable collaborative
Question # 5
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. Ensure all staff members have accounting degrees from accredited universities
C. Hire only temporary employees and rotate them out every six to eight months
D. Conduct detailed background checks on all new AP employees
Question # 6
In the U.S., what is the best way to verify a vendor’s business registration?
A. Send a letter to the vendor requesting written confirmation that the registration is up-todate
B. Submit a request to the Internal Revenue Service to do a Form 1120 search
C. Require a sworn affidavit from the vendor’s financial institution
D. Check the database of the Secretary of State where the vendor is registered
Question # 7
What is the current thinking regarding automation of T&E expense handling, reporting, and reimbursement?
A. While automation can be helpful, T&E processing still requires a lot of manual work
B. It opens too many loopholes for unauthorized expenses to sneak through
C. T&E automation solutions are still too new to evaluate accurately
D. It reduces processing costs, thereby increasing efficiency in handling T&E data
Question # 8
Which of the following IRS documents addresses travel & entertainment (T&E) expenses?
A. Notice 1009
B. Publication 463
C. Advisory 972
D. Form 1046
Question # 9
What is an important reason an organization’s tolerance level for discrepancies between aPO and an invoice should be kept confidential?
A. To prevent vendor fraud
B. To keep procurement alert to not making mistakes
C. To avoid scrutiny by internal audit
D. To allow overages to be deposited into a secure fund for executive use
Question # 10
The COSO framework’s categories of internal controls include each of the followingEXCEPT:
A. Control environment
B. Information and communication
C. Risk assessment
D. Accounting principles
Question # 11
Good vendor master file practices include each of the following, EXCEPT:
A. Having a vendor verification program
B. Blocking inactive vendors after a certain period
C. Finding and consolidating duplicate vendors
D. Deleting and re-entering vendors that move
Question # 12
Payments to non-resident aliens for services that are performed in the U.S. must be reported on Form 1042-S if the payment amount exceeds:
A. $1,000
B. $600
C. $0
D. $300
Question # 13
Cash management refers to an organization’s management of which of the following?
A. Payment terms
B. Payroll disbursements
C. Enterprise resource planning systems
D. Inflow and outflow of funds
Question # 14
What does the acronym “FIFO” mean?
A. First In, First Out
B. Fifty Invested, Five Optioned
C. Fraud In Financial Operations
D. Final Invoice For Offset
Question # 15
Sales and use taxes are levied by which of the following? I. Cities and towns; II. Federal government; III. States.
A. II and III only
B. III only
C. I and III only
D. I, II, and III
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