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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. To minimize fraud risk before adding a new vendor to the master vendor file, you should do which of the following? I. Check the vendor against government sanction lists; II. See if the vendor's address matches any of the organization's locations; III. Verify the vendor's business registration.

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

2. Which of the following is true about a recurring wire transfer?

A) It is made for the same amount each time
B) It must be made through CHIPS
C) It is made to the same organization each time
D) It is made at the same time each week

3. Electronic Data Interchange (EDI) has not gained more widespread use, particularly by small and medium- size companies, in part because of:

A) Government regulations
B) Security concerns
C) Staff resistance
D) Costly technology

4. The accounting term "accrued expenses" represents which of the following?

A) Incurred expenses that have not been posted in the current period
B) Pre-paid expenses that were paid with petty cash
C) Planned expenditures that have not been incurred in the current period
D) Forecasted expenses for which an invoice has not been received in the current period

5. All of the following items are typically addressed in an organization's vendor setup guidelines except:

A) Whether or not the vendor outsources its order fulfillment process
B) Verification that the vendor is not already in the system
C) The conventions for the way letters and abbreviations must be entered
D) Validating that the person who requested the new vendor is authorized to do so

Solutions: