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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Where circumstances do not permit implementing ideal controls, an organization should put in place the next- best alternative, commonly referred to as:

A) Interim controls
B) Secondary controls
C) Stop-gap controls
D) Compensating controls

2. Each of the following is one of the most common types of fraudulent expense reimbursement schemes, EXCEPT:

A) Personal expenses reported as business-related
B) Multiple reimbursements for the same expense
C) Lapping schemes for transportation cost
D) Forged or modified travel receipts

3. What is one concern accounts payable should have regarding international travel?

A) Fluctuations in exchange rates must be considered to optimally schedule travel
B) Employees must collect appropriate VAT information to allow reclaiming the tax
C) International travel vendors are known to be unscrupulous so expenses must be scrutinized
D) Significant differences in time zones can make communication with travelers difficult

4. What is one benefit of entering a commodity code in a user-defined field when setting up a newvendor?

A) It prevents a duplicate vendor from being entered
B) It indicates which team member created the new record
C) It enables procurement to use the data for spend analysis
D) It automatically generates a price comparison to other similar vendors

5. Examples of preventive controls include each of the following EXCEPT:

A) Account reconciliation
B) T&E expenditure guidelines
C) Use of approved vendor lists
D) Dollar limits on use of P-card

Solutions: