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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. IRS proposed penalties for missing or incorrect tax IDs on 1099 filings can be abated due to 'reasonable cause,' which can include each of the following, EXCEPT:

A) Steps the organization has taken in an attempt to obtain the correct payee information
B) Proof of a successful TIN match prior to the date of assessment
C) The organization's plan for improving the accuracy of future reporting
D) Documentation showing the error rate to be less than 5% of total 1099s

2. Key elements essential for an effective vendor fraud prevention program include each of the following practices, EXCEPT:

A) Verifying that vendors are bonded
B) Checking government sanction lists
C) Confirmation of a physical address
D) Requiring a W-9

3. What is a limitation typically associated with a blanket purchase order?

A) It should only be created for a specific delivery date
B) It is only issued for purchasing services, not for goods
C) It must be settled with a same-day wire transfer
D) It should not extend past a specified timeframe

4. Benefits of ACH include each of the following, EXCEPT:

A) ACH eliminates the need for vendor verification
B) ACH replaces having to issue paper checks
C) ACH speeds up payment processing time
D) ACH reduces the cost of invoice processing

5. When auditing expense reports, one thing to pay particular attention to is:

A) Airfare expenses in combination with hotel costs
B) Amounts just below the approval threshold
C) Restaurant receipts that include client names
D) Highly itemized receipt details

Solutions: