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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Detective controls do which of the following? I. Establish segregation of duties; II. Look for errors and irregularities; III. Determine if preventive controls are effective.

A) II and III only
B) I, II, and III
C) I and II only
D) I and III only

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

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

3. Good vendor master file practices include each of the following, EXCEPT:

A) Blocking inactive vendors after a certain period
B) Finding and consolidating duplicate vendors
C) Deleting and re-entering vendors that move
D) Having a vendor verification program

4. All of the following items are typically addressed in an organization's vendor setup guidelines except:

A) Verification that the vendor is not already in the system
B) The conventions for the way letters and abbreviations must be entered
C) Whether or not the vendor outsources its order fulfillment process
D) Validating that the person who requested the new vendor is authorized to do so

5. To date, the Streamlined Sales Tax Project has accomplished which of the following? I. Resolved the origin vs. destination question; II. Implemented a uniform exemption certificate; III. Created rate and boundary databases.

A) II only
B) II and III only
C) I, II, and III
D) I only

Solutions: