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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

Question 1

When applied to T&E, compliance requires which of the following processes?

A. III only (Traveler location tracking)
B. I only (Accurate recordkeeping)
C. I and II only (Accurate recordkeeping; Secure record retention)
D. II and III only (Secure record retention; Traveler location tracking)

Question 2

Detective controls do which of the following? I. Establish segregation of duties; II. Look for errors and irregularities; III. Determine if preventive controls are effective.

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

Question 3

Which of the following statements best describes the meaning of data integrity?

A. The data has not been altered
B. The data was encrypted using an algorithm
C. The data comes with a digital signature
D. The data has been tested for accuracy

Question 4

Which of the following is the purpose of FATCA?

A. To make it more difficult for individuals or organizations to avoid paying taxes by banking outside of the U.S.
B. To make the rules regarding reporting payments made to U.S. persons and non-U.S. persons more consistent
C. To ensure the privacy of individuals or organizations that bank outside of the U.S.
D. To respond to attempts by foreign governments to capture taxes on activities of U.S. persons in their countries

Question 5

What does the acronym 'ASP' stand for?

A. Automated secure processing
B. Application service provider
C. Accounting standards protocol
D. Accrual statement period

Solutions: