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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. The acronym GAAP stands for which of the following?

A) Government Accounting Actuarial Program
B) Generally Accepted Accounting Principles
C) General Accounting Administration Program
D) Government Accounting Acceptance Principles

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

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

3. Which AP function is typically NOT considered a good candidate for business process outsourcing (BPO)?

A) Invoice imaging
B) Check printing
C) Performance monitoring
D) Utility payments

4. Regarding documents required to complete a three-way match, which is typically the most difficult to obtain in a timely manner?

A) Expense report
B) E-invoice
C) Receiving report
D) P-card statement

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

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

Solutions: