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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

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

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

2. Each of the following is one of the most common types of fraudulent expense reimbursement schemes, EXCEPT:

A) Multiple reimbursements for the same expense
B) Personal expenses reported as business-related
C) Lapping schemes for transportation cost
D) Forged or modified travel receipts

3. What is blockchain?

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

4. A three-way match is governed by the invoice, the purchase order, and which of the following?

A) Bank draft
B) P-card statement
C) Receiving documents
D) Remittance advice

5. Which of the following best describes ERP systems?

A) They are payment systems designed exclusively for cryptocurrency
B) They provide a sophisticated means of fraud detection
C) They link together business functions with real-time data flow
D) They are popular methods of tracking continuous improvement

Solutions: