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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is an efficient way to handle vendor contact information in the VMF that is likely to change frequently?

A) Assign an individual to review the contact information for these vendors on a weekly basis
B) Conduct a thorough audit of vendor names and addresses semiannually and make all changes discovered
C) Include only the vendor web address in the VMF and check online to find the right contact as needed
D) Include in the vendor contract that you must be notified of any personnel changes in writing

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

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

3. To protect your organization from employee fraud, which of the following controls should be employed?

A) Ensure all staff members have accounting degrees from accredited universities
B) Hire only temporary employees and rotate them out every six to eight months
C) Require that all potential employees sign an NDA prior to hire
D) Conduct detailed background checks on all new AP employees

4. When auditing expense reports, one thing to pay particular attention to is:

A) Airfare expenses in combination with hotel costs
B) Amounts just below the approval threshold
C) Restaurant receipts that include client names
D) Highly itemized receipt details

5. Payment of invoices when it is assumed that the goods have been received is referred to as which of the following?

A) III only (Assumed Receipt)
B) I, II, and III (Positive Payment, Negative Assurance, Assumed Receipt)
C) I only (Positive Payment)
D) II and III only (Negative Assurance, Assumed Receipt)

Solutions: