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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is the current thinking regarding automation of T&E expense handling, reporting, and reimbursement?

A) It reduces processing costs, thereby increasing efficiency in handling T&E data
B) While automation can be helpful, T&E processing still requires a lot of manual work
C) It opens too many loopholes for unauthorized expenses to sneak through
D) T&E automation solutions are still too new to evaluate accurately

2. Which of the following are reasons an organization needs a sound records management plan? I. To afford some protection against lawsuits; II. To safeguard vital information; III. To analyze and manage expenditures.

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

3. Common elements required in a VAT-acceptable invoice include all of the following, EXCEPT:

A) The VAT rate applied
B) The supplier's banking information
C) The customer's VAT identification number
D) The date of invoice issue

4. The acronym "VAT" stands for:

A) Value assessed tax
B) Variable assessed tax
C) Variable added tax
D) Value added tax

5. The well-publicized business scandals that occurred in the early 2000s, particularly in the U.S., resulted in legislation that protects which class of employees?

A) Hourly employees
B) Auditors
C) Executives
D) Whistleblowers

Solutions: