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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Each of the following are ways to expand the use of the P-card, EXCEPT:

A) Have the issuer identify more vendors that accept the card
B) Expand the categories of purchases available for card use
C) Eliminate spending limits on the card
D) Issue AP a departmental card for making vendor payments

2. An organization's mission statement is intended to provide which of the following?

A) Policies and procedures
B) Metrics and benchmarking information
C) Ethics and compliance standards
D) Methodology and direction

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

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

4. 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

5. Examples of preventive controls include each of the following EXCEPT:

A) Account reconciliation
B) Dollar limits on use of P-card
C) Use of approved vendor lists
D) T&E expenditure guidelines

Solutions: