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IOFM APS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Tax and Regulatory | |
| Internal Controls | |
| Technology and Automation | |
| Vendor Master File | |
| T&E (Travel and Expense) | |
| Invoices | |
| Payments |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
Which of the following techniques is NOT recommended to help protect confidential data?
- A. Save reports to a portable USB drive and give that to the requestor instead of emailing them
- B. Shred unneeded paper documents or put them in a secure disposal container
- C. When approached at your desk, turn off your monitor and turn papers face down
- D. When leaving your work area even briefly, lock your computer down
Correct Answer: A 🗳️
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Key elements essential for an effective vendor fraud prevention program include each of the following practices, EXCEPT:
- A. Confirmation of a physical address
- B. Requiring a W-9
- C. Verifying that vendors are bonded
- D. Checking government sanction lists
Correct Answer: C 🗳️
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Which party is responsible for providing 1099 information for P-card transactions to the IRS?
- A. Accounts payable
- B. Merchant
- C. Card user
- D. Card issuer
Correct Answer: B 🗳️
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Which of the following describes the possible consequences for anyone engaging in misconduct relating to the Sarbanes-Oxley Act?
- A. Criminal penalties
- B. Community service
- C. Corporate dissolution
- D. Industry blacklisting
Correct Answer: A 🗳️
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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. Hire only temporary employees and rotate them out every six to eight months
- C. Ensure all staff members have accounting degrees from accredited universities
- D. Conduct detailed background checks on all new AP employees
Correct Answer: D 🗳️
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