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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. 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 II only (There may be additional expenses for items paid out-of-pocket; Paper receipts are more easily handled and archived than electronic ones)
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 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)

2. On a procurement card statement, which of the following levels of purchase detail is necessary in order to conduct spend analysis?

A) Level 3 detail
B) Level 4 detail
C) Level 1 detail
D) Level 2 detail

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

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

4. According to the ACFE, which of the following is the most common type of fraud scheme?

A) Intellectual property fraud
B) Corruption (bribery)
C) Asset misappropriation
D) Financial misstatement

5. When applied to T&E, compliance requires which of the following processes?

A) I and II only (Accurate recordkeeping; Secure record retention)
B) I only (Accurate recordkeeping)
C) III only (Traveler location tracking)
D) II and III only (Secure record retention; Traveler location tracking)

Solutions: