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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. When auditing expense reports, one thing to pay particular attention to is:

A) Highly itemized receipt details
B) Amounts just below the approval threshold
C) Restaurant receipts that include client names
D) Airfare expenses in combination with hotel costs

2. Common elements required in a VAT-acceptable invoice include all of the following, EXCEPT:

A) The customer's VAT identification number
B) The supplier's banking information
C) The VAT rate applied
D) The date of invoice issue

3. Evaluated Receipt Settlement (ERS) payments are made based on the quantity reflected on which of the following?

A) Supplier Invoice
B) Receiving Documents
C) Advanced Shipping Notice
D) Purchase Order

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

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

5. The COSO framework's categories of internal controls include each of the following EXCEPT:

A) Information and communication
B) Risk assessment
C) Control environment
D) Accounting principles

Solutions: