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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is an important reason an organization's tolerance level for discrepancies between a PO and an invoice should be kept confidential?

A) To prevent vendor fraud
B) To keep procurement alert to not making mistakes
C) To avoid scrutiny by internal audit
D) To allow overages to be deposited into a secure fund for executive use

2. In the U.S., what is the best way to verify a vendor's business registration?

A) Require a sworn affidavit from the vendor's financial institution
B) Submit a request to the Internal Revenue Service to do a Form 1120 search
C) Check the database of the Secretary of State where the vendor is registered
D) Send a letter to the vendor requesting written confirmation that the registration is up-to-date

3. What does the acronym "FIFO" mean?

A) Fifty Invested, Five Optioned
B) First In, First Out
C) Fraud In Financial Operations
D) Final Invoice For Offset

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

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

5. What is one department that can particularly benefit from specific insights provided by the vendor master file?

A) Manufacturing
B) Mailroom
C) Purchasing
D) Audit

Solutions: