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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. To date, the Streamlined Sales Tax Project has accomplished which of the following? I. Resolved the origin vs. destination question; II. Implemented a uniform exemption certificate; III. Created rate and boundary databases.

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

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

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

3. Ways to minimize the number of rush checks that are requested include:

A) I and II only (Distribute the check run schedule with cut-off dates and times, Charge a rush check processing fee)
B) I, II, and III (Distribute the check run schedule with cut-off dates and times, Charge a rush check processing fee, Publish the names of frequent rush check requestors)
C) I only (Distribute the check run schedule with cut-off dates and times)
D) II only (Charge a rush check processing fee)

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

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

5. Organizations most commonly use wire transfers for which of the following?

A) Direct deposit of executive pay
B) High dollar payments
C) Low dollar bulk payments
D) Rent or mortgage payments

Solutions: