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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. All of the following are examples of key performance indicators (KPIs) EXCEPT:

A) Lost discounts
B) Invoices paid on time
C) Cost per invoice
D) Positive pay

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

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

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

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

4. For a VAT invoice that contains what you believe to be a billing error, what is the only recommended solution?

A) Do not pay the invoice and report the transaction to the VAT administration
B) Pay the incorrect amount and then send a formal written request for an adjustment
C) Do not pay the invoice and return it to the vendor for correction
D) Short pay or overpay as necessary and include an explanation of why you did so

5. Good vendor master file practices include each of the following, EXCEPT:

A) Finding and consolidating duplicate vendors
B) Having a vendor verification program
C) Deleting and re-entering vendors that move
D) Blocking inactive vendors after a certain period

Solutions: