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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following IRS documents addresses travel & entertainment (T&E) expenses?

A) Form 1046
B) Publication 463
C) Advisory 972
D) Notice 1009

2. 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

3. Which of the following statements best describes the meaning of data integrity?

A) The data comes with a digital signature
B) The data has been tested for accuracy
C) The data has not been altered
D) The data was encrypted using an algorithm

4. Each of the following is a goal of a vendor management program, EXCEPT:

A) Reducing duplicate payments
B) Collecting spend information for procurement
C) Streamlining sales and use tax process
D) Compliance with laws and regulations

5. Which of the following best describes ERP systems?

A) They are payment systems designed exclusively for cryptocurrency
B) They link together business functions with real-time data flow
C) They are popular methods of tracking continuous improvement
D) They provide a sophisticated means of fraud detection

Solutions: