Exam Name: Accredited Payables Specialist (APS) Certification Exam
Certification Provider: IOFM
Corresponding Certification: Accounts Payable Certification
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Check Updated on: Sep 10, 2026
No. of Questions: 102 Questions & Answers with Exam Engine
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IOFM APS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Fraud Prevention and Risk Management | - Fraud detection in accounts payable - Risk mitigation controls |
| Vendor Management | - Vendor onboarding and maintenance - Vendor compliance and performance |
| Accounts Payable Fundamentals | - Roles and responsibilities in AP departments - AP processes and lifecycle |
| AP Automation and Technology | - Electronic invoicing and automation tools - ERP and AP system usage |
| Payments Management | - Payment methods and execution - Payment scheduling and optimization |
| Invoice Processing and Workflow | - Approval workflows and exceptions handling - Invoice receipt, validation, and matching |
| Internal Controls and Compliance | - Regulatory compliance in payables - Audit controls and documentation |
| Reporting and Analytics | - Data analysis for payables optimization - AP reporting and KPI tracking |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
Good vendor master file practices include each of the following, EXCEPT:
- A. Having a vendor verification program
- B. Finding and consolidating duplicate vendors
- C. Deleting and re-entering vendors that move
- D. Blocking inactive vendors after a certain period
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Payments to non-resident aliens for services that are performed in the U.S. must be reported on Form 1042-S if the payment amount exceeds:
- A. $600
- B. $300
- C. $0
- D. $1,000
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An organization's mission statement is intended to provide which of the following?
- A. Policies and procedures
- B. Metrics and benchmarking information
- C. Methodology and direction
- D. Ethics and compliance standards
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Which of the following are potential red flags for T&E expenses that fall outside of policy?
- A. II only (Cab fares)
- B. II and III only (Cab fares; Weekend stays)
- C. I and III only (Charges for airline upgrades; Weekend stays)
- D. I only (Charges for airline upgrades)
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The accounting term "accrued expenses" represents which of the following?
- A. Planned expenditures that have not been incurred in the current period
- B. Pre-paid expenses that were paid with petty cash
- C. Forecasted expenses for which an invoice has not been received in the current period
- D. Incurred expenses that have not been posted in the current period
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