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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. In the U.S., what type of information is HIPAA designed to protect?

A) Private medical records
B) Corporate whistleblower identities
C) External auditor findings
D) Electronic banking information

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

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

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

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

4. What does the acronym 'ASP' stand for?

A) Automated secure processing
B) Application service provider
C) Accounting standards protocol
D) Accrual statement period

5. Payments by U.S. companies to U.S. unincorporated service providers must be reported to the IRS if they equal or exceed which of the following dollar amounts?

A) $1,000
B) $300
C) $600
D) $500

Solutions: