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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following has significantly reduced the number of small dollar invoices to be processed?

A) Payment cards
B) Evaluated receipt settlement
C) Petty cash
D) Electronic data interchange

2. What is blockchain?

A) An accounts payable collaborative
B) A distributed ledger system
C) An internal audit methodology
D) A random password generator

3. 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) I, II, and III
B) I and II only
C) I only
D) II only

4. An organization's mission statement is intended to provide which of the following?

A) Ethics and compliance standards
B) Methodology and direction
C) Metrics and benchmarking information
D) Policies and procedures

5. Sales and use taxes are levied by which of the following? I. Cities and towns; II. Federal government; III.
States.

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

Solutions: