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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. On a procurement card statement, which of the following levels of purchase detail is necessary in order to conduct spend analysis?

A) Level 1 detail
B) Level 3 detail
C) Level 2 detail
D) Level 4 detail

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

3. Which of the following statements best describes the meaning of data integrity?

A) The data has not been altered
B) The data was encrypted using an algorithm
C) The data comes with a digital signature
D) The data has been tested for accuracy

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

A) Ensure all staff members have accounting degrees from accredited universities
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) Conduct detailed background checks on all new AP employees

5. Sales and use taxes are levied by which of the following? I. Cities and towns; II. Federal government; III.
States.

A) II and III only
B) I, II, and III
C) I and III only
D) III only

Solutions: