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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following has significantly reduced the number of small dollar invoices to be processed?

A) Payment cards
B) Petty cash
C) Electronic data interchange
D) Evaluated receipt settlement

2. All of the following are examples of key performance indicators (KPIs) EXCEPT:

A) Lost discounts
B) Invoices paid on time
C) Cost per invoice
D) Positive pay

3. What is an efficient way to handle vendor contact information in the VMF that is likely to change frequently?

A) Include in the vendor contract that you must be notified of any personnel changes in writing
B) Include only the vendor web address in the VMF and check online to find the right contact as needed
C) Conduct a thorough audit of vendor names and addresses semiannually and make all changes discovered
D) Assign an individual to review the contact information for these vendors on a weekly basis

4. Which of the following is a key reason for careful management of your vendor master file?

A) Reduce the potential for fraud
B) Monitor vendor quality
C) Control the number of vendor calls
D) Gain visibility into payment status

5. IRS proposed penalties for missing or incorrect tax IDs on 1099 filings can be abated due to 'reasonable cause,' which can include each of the following, EXCEPT:

A) The organization's plan for improving the accuracy of future reporting
B) Proof of a successful TIN match prior to the date of assessment
C) Documentation showing the error rate to be less than 5% of total 1099s
D) Steps the organization has taken in an attempt to obtain the correct payee information

Solutions: