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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Benefits of ACH include each of the following, EXCEPT:

A) ACH replaces having to issue paper checks
B) ACH speeds up payment processing time
C) ACH reduces the cost of invoice processing
D) ACH eliminates the need for vendor verification

2. Detective controls do which of the following? I. Establish segregation of duties; II. Look for errors and irregularities; III. Determine if preventive controls are effective.

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

3. Procurement card (P-card) issuers offer rebates according to:

A) Frequency of use
B) Volume of spend
C) Number of individual transactions
D) Quantity of cards issued

4. Which of the following techniques is NOT recommended to help protect confidential data?

A) Save reports to a portable USB drive and give that to the requestor instead of emailing them
B) When approached at your desk, turn off your monitor and turn papers face down
C) When leaving your work area even briefly, lock your computer down
D) Shred unneeded paper documents or put them in a secure disposal container

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

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

Solutions: