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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. The Sarbanes-Oxley statute in the U.S. requires public companies to: I. Establish controls over accounts payable hiring; II. Use a recognized framework to design and test controls over financial reporting; III. Ensure that the company CFO is a CPA.

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

2. Which of the following is necessary to prepare a 1099?

A) A W-2 for all reportable vendors
B) A TIN for all reportable vendors
C) A PTIN for all reportable vendors
D) A W-4 for all reportable vendors

3. When checking the address of a new vendor, what is one potential red flag?

A) The vendor's warehouse and its accounts receivable address are different
B) The vendor is located in an unincorporated area
C) The vendor does not appear to use a post office box
D) The vendor has the same address as one of the organization's own locations

4. Ways to minimize the number of rush checks that are requested include:

A) II only (Charge a rush check processing fee)
B) I, II, and III (Distribute the check run schedule with cut-off dates and times, Charge a rush check processing fee, Publish the names of frequent rush check requestors)
C) I only (Distribute the check run schedule with cut-off dates and times)
D) I and II only (Distribute the check run schedule with cut-off dates and times, Charge a rush check processing fee)

5. What is a good strategy for dealing with the change that typically accompanies automation?

A) Don't worry about it until you must actually implement the changes
B) Understand and accept that it will take time to learn a new system
C) If you feel the change won't be for the best, try to convince management to delay
D) Request that you be reassigned to a role that is unaffected by automation

Solutions: