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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. In order to get a sales tax exemption on goods purchased for resale, what must the buyer do?

A) File a letter of intent with the local taxing jurisdiction
B) Provide an exemption certificate to the seller
C) Supply a copy of a sales tax license to the seller
D) Inform the state in writing that the tax will be paid by the buyer

2. Which of the following is a key reason for careful management of your vendor master file?

A) Control the number of vendor calls
B) Monitor vendor quality
C) Gain visibility into payment status
D) Reduce the potential for fraud

3. To minimize fraud risk before adding a new vendor to the master vendor file, you should do which of the following? I. Check the vendor against government sanction lists; II. See if the vendor's address matches any of the organization's locations; III. Verify the vendor's business registration.

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

4. In the U.S., what is the best way to verify a vendor's business registration?

A) Send a letter to the vendor requesting written confirmation that the registration is up-to-date
B) Check the database of the Secretary of State where the vendor is registered
C) Require a sworn affidavit from the vendor's financial institution
D) Submit a request to the Internal Revenue Service to do a Form 1120 search

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

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

Solutions: