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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Cash management refers to an organization's management of which of the following?

A) Payment terms
B) Inflow and outflow of funds
C) Payroll disbursements
D) Enterprise resource planning systems

2. Addressing data security involves the use of:

A) I, II, and III (Hardware; Software; Human resources)
B) I and III only (Hardware; Human resources)
C) I and II only (Hardware; Software)
D) I only (Hardware)

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

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

4. When checking the address of a new vendor, what is one potential red flag?

A) The vendor has the same address as one of the organization's own locations
B) The vendor is located in an unincorporated area
C) The vendor does not appear to use a post office box
D) The vendor's warehouse and its accounts receivable address are different

5. Ways in which an organization could suffer from check fraud include which of the following: I. Check alteration; II. Invalid payments; III. Stolen issued checks.

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

Solutions: