IOFM APS : Accredited Payables Specialist (APS) Certification Exam

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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Each of the following is a goal of a vendor management program, EXCEPT:

A) Streamlining sales and use tax process
B) Reducing duplicate payments
C) Compliance with laws and regulations
D) Collecting spend information for procurement

2. Addressing data security involves the use of:

A) I and II only (Hardware; Software)
B) I, II, and III (Hardware; Software; Human resources)
C) I only (Hardware)
D) I and III only (Hardware; Human resources)

3. Which of the following are reasons an employee should keep and submit T&E receipts, even if using a corporate travel card?

A) I and III only (There may be additional expenses for items paid out-of-pocket; The card information may not include the sufficient level of detail needed for approval)
B) II and III only (Paper receipts are more easily handled and archived than electronic ones; The card information may not include the sufficient level of detail needed for approval)
C) I, II, and III (There may be additional expenses for items paid out-of-pocket; Paper receipts are more easily handled and archived than electronic ones; The card information may not include the sufficient level of detail needed for approval)
D) I and II only (There may be additional expenses for items paid out-of-pocket; Paper receipts are more easily handled and archived than electronic ones)

4. The general rule for determining independent contractor status looks at evidence in each of the following categories, EXCEPT:

A) The amount of control the employer has over the worker's finances
B) The type of relationship established between the parties
C) The job title assigned to the worker
D) The degree of control the employer exercises over the worker's work results

5. 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) 90 days
B) 30 days
C) 120 days
D) 60 days

Solutions: