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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is blockchain?

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

2. Which party is responsible for providing 1099 information for P-card transactions to the IRS?

A) Accounts payable
B) Merchant
C) Card issuer
D) Card user

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

4. Electronic Data Interchange (EDI) has not gained more widespread use, particularly by small and medium- size companies, in part because of:

A) Government regulations
B) Security concerns
C) Costly technology
D) Staff resistance

5. Which AP function is typically NOT considered a good candidate for business process outsourcing (BPO)?

A) Invoice imaging
B) Check printing
C) Utility payments
D) Performance monitoring

Solutions: