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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. 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

2. 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

3. 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

4. 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

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) 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

Solutions: