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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following are data security concerns?

A) I and III only (What data is being accessed; For what purpose the data is being used)
B) I and II only (What data is being accessed; Who is accessing the data)
C) I, II, and III (What data is being accessed; Who is accessing the data; For what purpose the data is being used)
D) II and III only (Who is accessing the data; For what purpose the data is being used)

2. Regarding documents required to complete a three-way match, which is typically the most difficult to obtain in a timely manner?

A) Expense report
B) Receiving report
C) E-invoice
D) P-card statement

3. Benefits of ACH include each of the following, EXCEPT:

A) ACH eliminates the need for vendor verification
B) ACH speeds up payment processing time
C) ACH reduces the cost of invoice processing
D) ACH replaces having to issue paper checks

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

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

5. The well-publicized business scandals that occurred in the early 2000s, particularly in the U.S., resulted in legislation that protects which class of employees?

A) Auditors
B) Hourly employees
C) Executives
D) Whistleblowers

Solutions: