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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Assigning a user name and password is one method of:

A) Security lockdown
B) Robotic process automation
C) Data authentication
D) Optical character recognition

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

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

3. In double-entry accounting, which of the following pairs of accounting entries are made when an invoice has been paid?

A) Credit cash and debit the asset account
B) Debit cash (asset) and credit the AP liability account
C) Credit cash and debit the AP liability account
D) Debit the expense and credit the AP liability account

4. Which of the following are incentives for automating accounts payable?

A) I and II only (Reduced costs of handling paper; Better forecasting)
B) I, II, and III (Reduced costs of handling paper; Better forecasting; Eliminating the need for audits)
C) I and III only (Reduced costs of handling paper; Eliminating the need for audits)
D) II and III only (Better forecasting; Eliminating the need for audits)

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

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

Solutions: