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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. 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, II, and III
C) I only
D) I and II only

2. The general rule for determining independent contractor status looks at evidence in each of the following categories, EXCEPT:

A) The amount of control the employer has over the worker's finances
B) The type of relationship established between the parties
C) The job title assigned to the worker
D) The degree of control the employer exercises over the worker's work results

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

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

4. In double-entry accounting, which of the following pairs of accounting entries are made when an invoice has been paid?

A) Debit cash (asset) and credit the AP liability account
B) Debit the expense and credit the AP liability account
C) Credit cash and debit the asset account
D) Credit cash and debit the AP liability account

5. All of the following items are typically addressed in an organization's vendor setup guidelines except:

A) Verification that the vendor is not already in the system
B) Whether or not the vendor outsources its order fulfillment process
C) The conventions for the way letters and abbreviations must be entered
D) Validating that the person who requested the new vendor is authorized to do so

Solutions: