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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

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

2. What is blockchain?

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

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

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

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: