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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

Question 1

Payment of invoices when it is assumed that the goods have been received is referred to as which of the following?

A. III only (Assumed Receipt)
B. I only (Positive Payment)
C. II and III only (Negative Assurance, Assumed Receipt)
D. I, II, and III (Positive Payment, Negative Assurance, Assumed Receipt)

Question 2

Filing for a VAT refund is difficult because: I. Invoices must include the name and address of the company filing for the refund; II. Only authorized agents may apply for the refunds; III. An original invoice must be submitted.

A. II only
B. I only
C. II and III only
D. I and III only

Question 3

Evaluated Receipt Settlement (ERS) requires which of the following?

A. PO, Receipt, and Invoice
B. Receipt and Invoice
C. PO and Invoice
D. PO and Receipt

Question 4

Organizations most commonly use wire transfers for which of the following?

A. High dollar payments
B. Low dollar bulk payments
C. Rent or mortgage payments
D. Direct deposit of executive pay

Question 5

When maintaining an audit trail of changes to the vendor master file, which of the following should be recorded? I. Who requested the change; II. Who actually made the change; III. The date the change was made.

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

Solutions: