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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Examples of preventive controls include each of the following EXCEPT:

A) Use of approved vendor lists
B) T&E expenditure guidelines
C) Dollar limits on use of P-card
D) Account reconciliation

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) Gain visibility into payment status
C) Monitor vendor quality
D) Reduce the potential for fraud

3. What is one concern accounts payable should have regarding international travel?

A) Significant differences in time zones can make communication with travelers difficult
B) Employees must collect appropriate VAT information to allow reclaiming the tax
C) Fluctuations in exchange rates must be considered to optimally schedule travel
D) International travel vendors are known to be unscrupulous so expenses must be scrutinized

4. Which AP function is typically NOT considered a good candidate for business process outsourcing (BPO)?

A) Performance monitoring
B) Invoice imaging
C) Utility payments
D) Check printing

5. Key elements essential for an effective vendor fraud prevention program include each of the following practices, EXCEPT:

A) Verifying that vendors are bonded
B) Requiring a W-9
C) Checking government sanction lists
D) Confirmation of a physical address

Solutions: