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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following is a key reason for careful management of your vendor master file?

A) Reduce the potential for fraud
B) Monitor vendor quality
C) Control the number of vendor calls
D) Gain visibility into payment status

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

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

3. What is a good strategy for dealing with the change that typically accompanies automation?

A) Request that you be reassigned to a role that is unaffected by automation
B) Don't worry about it until you must actually implement the changes
C) If you feel the change won't be for the best, try to convince management to delay
D) Understand and accept that it will take time to learn a new system

4. 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

5. What is one reason special care must be taken when making changes to the vendor master file?

A) Internal audit generally oversees this process and they must be consulted first
B) Some AP software solutions have been shown to corrupt data during this process
C) Many instances of fraud are enabled by changes in the VMF
D) This task is generally performed by those who have little training on data entry

Solutions: