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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Each of the following are ways to expand the use of the P-card, EXCEPT:

A) Have the issuer identify more vendors that accept the card
B) Expand the categories of purchases available for card use
C) Eliminate spending limits on the card
D) Issue AP a departmental card for making vendor payments

2. Addressing data security involves the use of:

A) I only (Hardware)
B) I and III only (Hardware; Human resources)
C) I and II only (Hardware; Software)
D) I, II, and III (Hardware; Software; Human resources)

3. In the U.S., what type of information is HIPAA designed to protect?

A) Private medical records
B) Corporate whistleblower identities
C) External auditor findings
D) Electronic banking information

4. What is an important reason an organization's tolerance level for discrepancies between a PO and an invoice should be kept confidential?

A) To avoid scrutiny by internal audit
B) To allow overages to be deposited into a secure fund for executive use
C) To keep procurement alert to not making mistakes
D) To prevent vendor fraud

5. Which of the following describes the possible consequences for anyone engaging in misconduct relating to the Sarbanes-Oxley Act?

A) Corporate dissolution
B) Industry blacklisting
C) Criminal penalties
D) Community service

Solutions: