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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. When applied to T&E, compliance requires which of the following processes?

A) I and II only (Accurate recordkeeping; Secure record retention)
B) II and III only (Secure record retention; Traveler location tracking)
C) I only (Accurate recordkeeping)
D) III only (Traveler location tracking)

2. Ways to reduce the cost of processing an invoice include:

A) I and II only (Eliminating the approval process, Reducing the amount of paper handling)
B) I, II, and III (Eliminating the approval process, Reducing the amount of paper handling, Reducing the amount of manual data entry)
C) III only (Reducing the amount of manual data entry)
D) II and III only (Reducing the amount of paper handling, Reducing the amount of manual data entry)

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

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

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

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

5. When dealing with a rush payment, which of the following are acceptable practices? I. Allow the payment to be picked up by the vendor; II. Insist on making the payment electronically; III. Mail the payment.

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

Solutions: