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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Assigning a user name and password is one method of:

A) Security lockdown
B) Robotic process automation
C) Data authentication
D) Optical character recognition

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

3. Which of the following AP department procedures would reduce the number of vendor calls to the AP department?

A) I, II, and III (Provide access to a supplier portal, Assigning specific individuals to interact with specific vendors, Including as much information as possible on the remittance advice)
B) II and III only (Assigning specific individuals to interact with specific vendors, Including as much information as possible on the remittance advice)
C) I and III only (Provide access to a supplier portal, Including as much information as possible on the remittance advice)
D) I and II only (Provide access to a supplier portal, Assigning specific individuals to interact with specific vendors)

4. The COSO framework's categories of internal controls include each of the following EXCEPT:

A) Information and communication
B) Risk assessment
C) Accounting principles
D) Control environment

5. 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 respond to attempts by foreign governments to capture taxes on activities of U.S. persons in their countries
C) To make it more difficult for individuals or organizations to avoid paying taxes by banking outside of the U.S.
D) To ensure the privacy of individuals or organizations that bank outside of the U.S.

Solutions: