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IOFM APS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Tax and Regulatory | |
| Internal Controls | |
| Invoices | |
| T&E (Travel and Expense) | |
| Payments | |
| Vendor Master File | |
| Technology and Automation |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
1. What is a "direct spend" invoice for?
A) Inventory
B) Supplies
C) Repairs
D) Material
2. What is the current thinking on the practice of maintaining a petty cash fund?
A) It's considered a best practice within service organizations and consulting businesses
B) It should be maintained by an executive in the treasury department
C) Three separate individuals should sign off on disbursements
D) It's practically obsolete and should be eliminated, if possible
3. Filing for a VAT refund is difficult because: I. Invoices must include the name and address of the company filing for the refund; II. Only authorized agents may apply for the refunds; III. An original invoice must be submitted.
A) II only
B) II and III only
C) I only
D) I and III only
4. When checking the address of a new vendor, what is one potential red flag?
A) The vendor is located in an unincorporated area
B) The vendor has the same address as one of the organization's own locations
C) The vendor does not appear to use a post office box
D) The vendor's warehouse and its accounts receivable address are different
5. Sales and use taxes are levied by which of the following? I. Cities and towns; II. Federal government; III.
States.
A) III only
B) II and III only
C) I, II, and III
D) I and III only
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: D | Question # 3 Answer: D | Question # 4 Answer: B | Question # 5 Answer: D |
