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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. All of the following are areas in which accounts payable has a significant influence EXCEPT:

A) Vendor relationships
B) Financial statements
C) Cash management
D) Inventory turnover

2. To protect your organization from employee fraud, which of the following controls should be employed?

A) Conduct detailed background checks on all new AP employees
B) Require that all potential employees sign an NDA prior to hire
C) Hire only temporary employees and rotate them out every six to eight months
D) Ensure all staff members have accounting degrees from accredited universities

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

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

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

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

5. What is blockchain?

A) A random password generator
B) An internal audit methodology
C) A distributed ledger system
D) An accounts payable collaborative

Solutions: