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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

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

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

2. Which AP function is typically NOT considered a good candidate for business process outsourcing (BPO)?

A) Utility payments
B) Invoice imaging
C) Check printing
D) Performance monitoring

3. Each of the following is one of the most common types of fraudulent expense reimbursement schemes, EXCEPT:

A) Personal expenses reported as business-related
B) Forged or modified travel receipts
C) Lapping schemes for transportation cost
D) Multiple reimbursements for the same expense

4. What is a "direct spend" invoice for?

A) Material
B) Repairs
C) Supplies
D) Inventory

5. To establish a successful shared services center, each of the following is required EXCEPT:

A) Performance metrics
B) A customer service orientation
C) A greenfield site
D) A change in mindset

Solutions: