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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Detective controls do which of the following? I. Establish segregation of duties; II. Look for errors and irregularities; III. Determine if preventive controls are effective.

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

2. Ways to reduce the cost of processing an invoice include:

A) I, II, and III (Eliminating the approval process, Reducing the amount of paper handling, Reducing the amount of manual data entry)
B) I and II only (Eliminating the approval process, Reducing the amount of paper handling)
C) III only (Reducing the amount of manual data entry)
D) II and III only (Reducing the amount of paper handling, Reducing the amount of manual data entry)

3. What is a limitation typically associated with a blanket purchase order?

A) It should only be created for a specific delivery date
B) It is only issued for purchasing services, not for goods
C) It should not extend past a specified timeframe
D) It must be settled with a same-day wire transfer

4. Which of the following best describes ERP systems?

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

5. Regarding documents required to complete a three-way match, which is typically the most difficult to obtain in a timely manner?

A) P-card statement
B) Receiving report
C) Expense report
D) E-invoice

Solutions: