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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. When checking the address of a new vendor, what is one potential red flag?

A) The vendor's warehouse and its accounts receivable address are different
B) The vendor does not appear to use a post office box
C) The vendor is located in an unincorporated area
D) The vendor has the same address as one of the organization's own locations

2. Which of the following has significantly reduced the number of small dollar invoices to be processed?

A) Payment cards
B) Evaluated receipt settlement
C) Petty cash
D) Electronic data interchange

3. What is blockchain?

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

4. The COSO framework's categories of internal controls include each of the following EXCEPT:

A) Control environment
B) Accounting principles
C) Information and communication
D) Risk assessment

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

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

Solutions: