IOFM Accredited Payables Specialist (APS) Certification : APS

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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Where circumstances do not permit implementing ideal controls, an organization should put in place the next- best alternative, commonly referred to as:

A) Stop-gap controls
B) Secondary controls
C) Interim controls
D) Compensating controls

2. Organizations most commonly use wire transfers for which of the following?

A) Direct deposit of executive pay
B) High dollar payments
C) Rent or mortgage payments
D) Low dollar bulk payments

3. What is a limitation typically associated with a blanket purchase order?

A) It should only be created for a specific delivery date
B) It must be settled with a same-day wire transfer
C) It should not extend past a specified timeframe
D) It is only issued for purchasing services, not for goods

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

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

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

Solutions: