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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. In which ways can the accounts payable specialist benefit the organization as a whole? I. Meet the organization's commitments; II. Communicate to management barriers to performance; III. Maintain positive relationships with suppliers.

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

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

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

3. Which of the following IRS documents addresses travel & entertainment (T&E) expenses?

A) Form 1046
B) Notice 1009
C) Publication 463
D) Advisory 972

4. Which of the following are potential red flags for T&E expenses that fall outside of policy?

A) II only (Cab fares)
B) I and III only (Charges for airline upgrades; Weekend stays)
C) II and III only (Cab fares; Weekend stays)
D) I only (Charges for airline upgrades)

5. What is one department that can particularly benefit from specific insights provided by the vendor master file?

A) Audit
B) Mailroom
C) Purchasing
D) Manufacturing

Solutions: