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IOFM APS Exam Syllabus Topics:

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

2. Common elements required in a VAT-acceptable invoice include all of the following, EXCEPT:

A) The customer's VAT identification number
B) The supplier's banking information
C) The date of invoice issue
D) The VAT rate applied

3. Which of the following are reasons an organization needs a sound records management plan? I. To afford some protection against lawsuits; II. To safeguard vital information; III. To analyze and manage expenditures.

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

4. What is blockchain?

A) A distributed ledger system
B) A random password generator
C) An internal audit methodology
D) An accounts payable collaborative

5. When maintaining an audit trail of changes to the vendor master file, which of the following should be recorded? I. Who requested the change; II. Who actually made the change; III. The date the change was made.

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

Solutions: