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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following is a part of a successful ERS (Evaluated Receipt Settlement) program?

A) Exclusion of early pay discounts
B) Use of pro forma purchase orders
C) Receiving a complete invoice with the shipment
D) Billing of miscellaneous charges separately

2. Which of the following best describes ERP systems?

A) They link together business functions with real-time data flow
B) They provide a sophisticated means of fraud detection
C) They are popular methods of tracking continuous improvement
D) They are payment systems designed exclusively for cryptocurrency

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) Conduct detailed background checks on all new AP employees
C) Hire only temporary employees and rotate them out every six to eight months
D) Require that all potential employees sign an NDA prior to hire

4. To establish a successful shared services center, each of the following is required EXCEPT:

A) A customer service orientation
B) A change in mindset
C) Performance metrics
D) A greenfield site

5. To minimize fraud risk before adding a new vendor to the master vendor file, you should do which of the following? I. Check the vendor against government sanction lists; II. See if the vendor's address matches any of the organization's locations; III. Verify the vendor's business registration.

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

Solutions: