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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. 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, II, and III
C) II only
D) I only

2. What is a limitation typically associated with a blanket purchase order?

A) It should only be created for a specific delivery date
B) It is only issued for purchasing services, not for goods
C) It must be settled with a same-day wire transfer
D) It should not extend past a specified timeframe

3. The well-publicized business scandals that occurred in the early 2000s, particularly in the U.S., resulted in legislation that protects which class of employees?

A) Whistleblowers
B) Hourly employees
C) Auditors
D) Executives

4. Payment of invoices when it is assumed that the goods have been received is referred to as which of the following?

A) I, II, and III (Positive Payment, Negative Assurance, Assumed Receipt)
B) III only (Assumed Receipt)
C) II and III only (Negative Assurance, Assumed Receipt)
D) I only (Positive Payment)

5. Which of the following are incentives for automating accounts payable?

A) I and II only (Reduced costs of handling paper; Better forecasting)
B) II and III only (Better forecasting; Eliminating the need for audits)
C) I and III only (Reduced costs of handling paper; Eliminating the need for audits)
D) I, II, and III (Reduced costs of handling paper; Better forecasting; Eliminating the need for audits)

Solutions: