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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

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

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

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 is true about a recurring wire transfer?

A) It is made to the same organization each time
B) It must be made through CHIPS
C) It is made for the same amount each time
D) It is made at the same time each week

4. Assigning a user name and password is one method of:

A) Robotic process automation
B) Optical character recognition
C) Security lockdown
D) Data authentication

5. According to the ACFE, which of the following is the most common type of fraud scheme?

A) Financial misstatement
B) Intellectual property fraud
C) Corruption (bribery)
D) Asset misappropriation

Solutions: