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IOFM APS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Process Improvement & Automation | 10% | - AP automation tools and technology - Data analysis and reporting - Workflow optimization |
| Topic 2: Invoice Processing | 25% | - Handling exceptions and discrepancies - Matching and reconciliation - Invoice receipt and validation |
| Topic 3: Payments and Disbursements | 20% | - Payment methods and processing - Travel and expense management - Discounts, allowances and deductions |
| Topic 4: Accounts Payable Fundamentals | 20% | - Regulatory compliance and ethics - Financial accounting basics for AP - Role and responsibilities of AP department |
| Topic 5: Vendor Management | 15% | - Vendor setup and maintenance - 1099 / tax reporting requirements - Vendor communication and resolution |
| Topic 6: Internal Controls & Fraud Prevention | 10% | - Segregation of duties - Fraud detection and mitigation - Audit readiness and documentation |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
Question 1
Which of the following describes the possible consequences for anyone engaging in misconduct relating to the Sarbanes-Oxley Act?
A. Industry blacklisting
B. Community service
C. Criminal penalties
D. Corporate dissolution
Question 2
What is blockchain?
A. An internal audit methodology
B. An accounts payable collaborative
C. A distributed ledger system
D. A random password generator
Question 3
A three-way match is governed by the invoice, the purchase order, and which of the following?
A. Receiving documents
B. P-card statement
C. Remittance advice
D. Bank draft
Question 4
All of the following are areas in which accounts payable has a significant influence EXCEPT:
A. Vendor relationships
B. Inventory turnover
C. Cash management
D. Financial statements
Question 5
Evaluated Receipt Settlement (ERS) requires which of the following?
A. PO and Receipt
B. PO, Receipt, and Invoice
C. Receipt and Invoice
D. PO and Invoice
Solutions:
| Question 1 Answer: C | Question 2 Answer: C | Question 3 Answer: A | Question 4 Answer: B | Question 5 Answer: A |
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