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

2. What is a "direct spend" invoice for?

A) Inventory
B) Material
C) Supplies
D) Repairs

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

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

4. Key elements essential for an effective vendor fraud prevention program include each of the following practices, EXCEPT:

A) Verifying that vendors are bonded
B) Requiring a W-9
C) Checking government sanction lists
D) Confirmation of a physical address

5. Which of the following are data security concerns?

A) I and III only (What data is being accessed; For what purpose the data is being used)
B) I and II only (What data is being accessed; Who is accessing the data)
C) I, II, and III (What data is being accessed; Who is accessing the data; For what purpose the data is being used)
D) II and III only (Who is accessing the data; For what purpose the data is being used)

Solutions: