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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. According to the IRS definition of an accountable plan, how much time is given an employee to adequately account for business expenses after they are incurred?

A) 120 days
B) 60 days
C) 90 days
D) 30 days

2. Assigning a user name and password is one method of:

A) Data authentication
B) Robotic process automation
C) Optical character recognition
D) Security lockdown

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

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

4. The accounting term "accrued expenses" represents which of the following?

A) Pre-paid expenses that were paid with petty cash
B) Incurred expenses that have not been posted in the current period
C) Forecasted expenses for which an invoice has not been received in the current period
D) Planned expenditures that have not been incurred in the current period

5. Electronic Data Interchange (EDI) has not gained more widespread use, particularly by small and medium- size companies, in part because of:

A) Costly technology
B) Government regulations
C) Security concerns
D) Staff resistance

Solutions: