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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

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

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

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

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

3. Which of the following are incentives for automating accounts payable?

A) I and II only (Reduced costs of handling paper; Better forecasting)
B) II and III only (Better forecasting; Eliminating the need for audits)
C) I and III only (Reduced costs of handling paper; Eliminating the need for audits)
D) I, II, and III (Reduced costs of handling paper; Better forecasting; Eliminating the need for audits)

4. In order to get a sales tax exemption on goods purchased for resale, what must the buyer do?

A) Supply a copy of a sales tax license to the seller
B) File a letter of intent with the local taxing jurisdiction
C) Provide an exemption certificate to the seller
D) Inform the state in writing that the tax will be paid by the buyer

5. Which of the following describes the possible consequences for anyone engaging in misconduct relating to the Sarbanes-Oxley Act?

A) Corporate dissolution
B) Community service
C) Industry blacklisting
D) Criminal penalties

Solutions: