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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is a good strategy for dealing with the change that typically accompanies automation?

A) Request that you be reassigned to a role that is unaffected by automation
B) Don't worry about it until you must actually implement the changes
C) Understand and accept that it will take time to learn a new system
D) If you feel the change won't be for the best, try to convince management to delay

2. 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, II, and III
B) I and II only
C) I only
D) III only

3. What is a limitation typically associated with a blanket purchase order?

A) It should not extend past a specified timeframe
B) It should only be created for a specific delivery date
C) It must be settled with a same-day wire transfer
D) It is only issued for purchasing services, not for goods

4. Which of the following is the purpose of FATCA?

A) To make the rules regarding reporting payments made to U.S. persons and non-U.S. persons more consistent
B) To ensure the privacy of individuals or organizations that bank outside of the U.S.
C) To make it more difficult for individuals or organizations to avoid paying taxes by banking outside of the U.S.
D) To respond to attempts by foreign governments to capture taxes on activities of U.S. persons in their countries

5. Cash management refers to an organization's management of which of the following?

A) Enterprise resource planning systems
B) Payroll disbursements
C) Payment terms
D) Inflow and outflow of funds

Solutions: