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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is blockchain?

A) A random password generator
B) An internal audit methodology
C) A distributed ledger system
D) An accounts payable collaborative

2. 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) Criminal penalties
D) Industry blacklisting

3. Filing for a VAT refund is difficult because: I. Invoices must include the name and address of the company filing for the refund; II. Only authorized agents may apply for the refunds; III. An original invoice must be submitted.

A) I only
B) II only
C) II and III only
D) I and III only

4. Key elements essential for an effective vendor fraud prevention program include each of the following practices, EXCEPT:

A) Checking government sanction lists
B) Verifying that vendors are bonded
C) Requiring a W-9
D) Confirmation of a physical address

5. The general rule for determining independent contractor status looks at evidence in each of the following categories, EXCEPT:

A) The job title assigned to the worker
B) The type of relationship established between the parties
C) The amount of control the employer has over the worker's finances
D) The degree of control the employer exercises over the worker's work results

Solutions: