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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Each of the following is one of the most common types of fraudulent expense reimbursement schemes, EXCEPT:

A) Forged or modified travel receipts
B) Personal expenses reported as business-related
C) Lapping schemes for transportation cost
D) Multiple reimbursements for the same expense

2. What is one department that can particularly benefit from specific insights provided by the vendor master file?

A) Manufacturing
B) Audit
C) Mailroom
D) Purchasing

3. To protect your organization from employee fraud, which of the following controls should be employed?

A) Conduct detailed background checks on all new AP employees
B) Require that all potential employees sign an NDA prior to hire
C) Hire only temporary employees and rotate them out every six to eight months
D) Ensure all staff members have accounting degrees from accredited universities

4. 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

5. What is a "direct spend" invoice for?

A) Inventory
B) Material
C) Repairs
D) Supplies

Solutions: