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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following is a key reason for careful management of your vendor master file?

A) Gain visibility into payment status
B) Control the number of vendor calls
C) Reduce the potential for fraud
D) Monitor vendor quality

2. Which of the following describes the possible consequences for anyone engaging in misconduct relating to the Sarbanes-Oxley Act?

A) Criminal penalties
B) Community service
C) Corporate dissolution
D) Industry blacklisting

3. What is one concern accounts payable should have regarding international travel?

A) Employees must collect appropriate VAT information to allow reclaiming the tax
B) International travel vendors are known to be unscrupulous so expenses must be scrutinized
C) Significant differences in time zones can make communication with travelers difficult
D) Fluctuations in exchange rates must be considered to optimally schedule travel

4. Which of the following are reasons an employee should keep and submit T&E receipts, even if using a corporate travel card?

A) I, II, and III (There may be additional expenses for items paid out-of-pocket; Paper receipts are more easily handled and archived than electronic ones; The card information may not include the sufficient level of detail needed for approval)
B) I and III only (There may be additional expenses for items paid out-of-pocket; The card information may not include the sufficient level of detail needed for approval)
C) II and III only (Paper receipts are more easily handled and archived than electronic ones; The card information may not include the sufficient level of detail needed for approval)
D) I and II only (There may be additional expenses for items paid out-of-pocket; Paper receipts are more easily handled and archived than electronic ones)

5. In which ways can the accounts payable specialist benefit the organization as a whole? I. Meet the organization's commitments; II. Communicate to management barriers to performance; III. Maintain positive relationships with suppliers.

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

Solutions: