IOFM APS Exam : Accredited Payables Specialist (APS) Certification Exam

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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is blockchain?

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

2. The well-publicized business scandals that occurred in the early 2000s, particularly in the U.S., resulted in legislation that protects which class of employees?

A) Whistleblowers
B) Hourly employees
C) Auditors
D) Executives

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

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

4. Common elements required in a VAT-acceptable invoice include all of the following, EXCEPT:

A) The date of invoice issue
B) The customer's VAT identification number
C) The VAT rate applied
D) The supplier's banking information

5. Key elements essential for an effective vendor fraud prevention program include each of the following practices, EXCEPT:

A) Verifying that vendors are bonded
B) Confirmation of a physical address
C) Requiring a W-9
D) Checking government sanction lists

Solutions: