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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following AP department procedures would reduce the number of vendor calls to the AP department?

A) I and II only (Provide access to a supplier portal, Assigning specific individuals to interact with specific vendors)
B) II and III only (Assigning specific individuals to interact with specific vendors, Including as much information as possible on the remittance advice)
C) I and III only (Provide access to a supplier portal, Including as much information as possible on the remittance advice)
D) I, II, and III (Provide access to a supplier portal, Assigning specific individuals to interact with specific vendors, Including as much information as possible on the remittance advice)

2. The well-publicized business scandals that occurred in the early 2000s, particularly in the U.S., resulted in legislation that protects which class of employees?

A) Auditors
B) Whistleblowers
C) Executives
D) Hourly employees

3. The COSO framework's categories of internal controls include each of the following EXCEPT:

A) Information and communication
B) Accounting principles
C) Control environment
D) Risk assessment

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

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

5. What is blockchain?

A) A distributed ledger system
B) An internal audit methodology
C) An accounts payable collaborative
D) A random password generator

Solutions: