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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is an important reason an organization's tolerance level for discrepancies between a PO and an invoice should be kept confidential?

A) To prevent vendor fraud
B) To keep procurement alert to not making mistakes
C) To allow overages to be deposited into a secure fund for executive use
D) To avoid scrutiny by internal audit

2. A copy of front and back of the original check, which is legally the same as the original check, is termed a substitute check or:

A) A negotiated bank draft
B) An electronic conversion order
C) A surrogate financial instrument
D) An image replacement document

3. Which of the following federal laws was passed in the U.S. after September 11, 2001, to expedite check clearing by allowing check truncation at any point in the check clearing process?

A) Gramm-Leach-Bliley
B) Sarbanes-Oxley
C) The Patriot Act
D) Check 21

4. 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

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

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

Solutions: