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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is one reason special care must be taken when making changes to the vendor master file?

A) Many instances of fraud are enabled by changes in the VMF
B) Internal audit generally oversees this process and they must be consulted first
C) This task is generally performed by those who have little training on data entry
D) Some AP software solutions have been shown to corrupt data during this process

2. To date, the Streamlined Sales Tax Project has accomplished which of the following? I. Resolved the origin vs. destination question; II. Implemented a uniform exemption certificate; III. Created rate and boundary databases.

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

3. Assigning a user name and password is one method of:

A) Data authentication
B) Robotic process automation
C) Optical character recognition
D) Security lockdown

4. Evaluated Receipt Settlement (ERS) payments are made based on the quantity reflected on which of the following?

A) Advanced Shipping Notice
B) Purchase Order
C) Receiving Documents
D) Supplier Invoice

5. The accounting term "accrued expenses" represents which of the following?

A) Planned expenditures that have not been incurred in the current period
B) Incurred expenses that have not been posted in the current period
C) Pre-paid expenses that were paid with petty cash
D) Forecasted expenses for which an invoice has not been received in the current period

Solutions: