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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. On a procurement card statement, which of the following levels of purchase detail is necessary in order to conduct spend analysis?

A) Level 3 detail
B) Level 1 detail
C) Level 2 detail
D) Level 4 detail

2. Addressing data security involves the use of:

A) I only (Hardware)
B) I and II only (Hardware; Software)
C) I, II, and III (Hardware; Software; Human resources)
D) I and III only (Hardware; Human resources)

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

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

4. Procurement card (P-card) issuers offer rebates according to:

A) Number of individual transactions
B) Volume of spend
C) Frequency of use
D) Quantity of cards issued

5. To protect your organization from employee fraud, which of the following controls should be employed?

A) Ensure all staff members have accounting degrees from accredited universities
B) Hire only temporary employees and rotate them out every six to eight months
C) Conduct detailed background checks on all new AP employees
D) Require that all potential employees sign an NDA prior to hire

Solutions: