IOFM APS : Accredited Payables Specialist (APS) Certification Exam

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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

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

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

2. What is another term for "software-as-a-service"?

A) Onsite vendor support
B) Perpetual software license
C) On-demand software
D) Consultant-specific applications

3. A copy of front and back of the original check, which is legally the same as the original check, is termed a substitute check or:

A) An image replacement document
B) An electronic conversion order
C) A surrogate financial instrument
D) A negotiated bank draft

4. The Sarbanes-Oxley statute in the U.S. requires public companies to: I. Establish controls over accounts payable hiring; II. Use a recognized framework to design and test controls over financial reporting; III. Ensure that the company CFO is a CPA.

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

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

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

Solutions: