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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

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

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

2. All of the following are areas in which accounts payable has a significant influence EXCEPT:

A) Financial statements
B) Cash management
C) Inventory turnover
D) Vendor relationships

3. 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

4. Each of the following are ways to expand the use of the P-card, EXCEPT:

A) Eliminate spending limits on the card
B) Expand the categories of purchases available for card use
C) Issue AP a departmental card for making vendor payments
D) Have the issuer identify more vendors that accept the card

5. Which of the following is the purpose of FATCA?

A) To respond to attempts by foreign governments to capture taxes on activities of U.S. persons in their countries
B) To make it more difficult for individuals or organizations to avoid paying taxes by banking outside of the U.S.
C) To make the rules regarding reporting payments made to U.S. persons and non-U.S. persons more consistent
D) To ensure the privacy of individuals or organizations that bank outside of the U.S.

Solutions: