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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following are reasons an employee should keep and submit T&E receipts, even if using a corporate travel card?

A) 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)
B) 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)
C) 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)
D) 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)

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

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

3. Evaluated Receipt Settlement (ERS) requires which of the following?

A) PO, Receipt, and Invoice
B) PO and Receipt
C) Receipt and Invoice
D) PO and Invoice

4. On a procurement card statement, which of the following levels of purchase detail is necessary in order to conduct spend analysis?

A) Level 1 detail
B) Level 3 detail
C) Level 2 detail
D) Level 4 detail

5. Which of the following are among the elements that the IRS considers in defining a T&E accountable plan?

A) II only (Business connection requirement)
B) I and III only (Expense substantiation; Return of unused cash advances on a timely basis)
C) I only (Expense substantiation)
D) I, II, and III (Expense substantiation; Business connection requirement; Return of unused cash advances on a timely basis)

Solutions: