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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Regarding documents required to complete a three-way match, which is typically the most difficult to obtain in a timely manner?

A) E-invoice
B) P-card statement
C) Expense report
D) Receiving report

2. Which of the following are incentives for automating accounts payable?

A) I, II, and III (Reduced costs of handling paper; Better forecasting; Eliminating the need for audits)
B) II and III only (Better forecasting; Eliminating the need for audits)
C) I and III only (Reduced costs of handling paper; Eliminating the need for audits)
D) I and II only (Reduced costs of handling paper; Better forecasting)

3. Evaluated Receipt Settlement (ERS) payments are made based on the quantity reflected on which of the following?

A) Advanced Shipping Notice
B) Receiving Documents
C) Purchase Order
D) Supplier Invoice

4. According to the ACFE, which of the following is the most common type of fraud scheme?

A) Corruption (bribery)
B) Asset misappropriation
C) Intellectual property fraud
D) Financial misstatement

5. The Sarbanes-Oxley statute in the U.S. requires public companies to: I. Establish controls over accounts payable hiring; II. Use a recognized framework to design and test controls over financial reporting; III. Ensure that the company CFO is a CPA.

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

Solutions: