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Updated: Jun 08, 2026
No. of Questions: 102 Questions & Answers with Testing Engine
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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
1. Which of the following best describes ERP systems?
A) They are popular methods of tracking continuous improvement
B) They are payment systems designed exclusively for cryptocurrency
C) They link together business functions with real-time data flow
D) They provide a sophisticated means of fraud detection
2. Examples of preventive controls include each of the following EXCEPT:
A) Account reconciliation
B) T&E expenditure guidelines
C) Use of approved vendor lists
D) Dollar limits on use of P-card
3. In double-entry accounting, which of the following pairs of accounting entries are made when an invoice has been paid?
A) Credit cash and debit the AP liability account
B) Debit cash (asset) and credit the AP liability account
C) Debit the expense and credit the AP liability account
D) Credit cash and debit the asset account
4. Which of the following are reasons an employee should keep and submit T&E receipts, even if using a corporate travel card?
A) I and III only (There may be additional expenses for items paid out-of-pocket; The card information may not include the sufficient level of detail needed for approval)
B) I and II only (There may be additional expenses for items paid out-of-pocket; Paper receipts are more easily handled and archived than electronic ones)
C) II and III only (Paper receipts are more easily handled and archived than electronic ones; The card information may not include the sufficient level of detail needed for approval)
D) I, II, and III (There may be additional expenses for items paid out-of-pocket; Paper receipts are more easily handled and archived than electronic ones; The card information may not include the sufficient level of detail needed for approval)
5. Payments to non-resident aliens for services that are performed in the U.S. must be reported on Form 1042-S if the payment amount exceeds:
A) $600
B) $1,000
C) $0
D) $300
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: A | Question # 3 Answer: A | Question # 4 Answer: A | Question # 5 Answer: C |
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