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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Good vendor master file practices include each of the following, EXCEPT:

A) Finding and consolidating duplicate vendors
B) Having a vendor verification program
C) Deleting and re-entering vendors that move
D) Blocking inactive vendors after a certain period

2. To protect your organization from employee fraud, which of the following controls should be employed?

A) Ensure all staff members have accounting degrees from accredited universities
B) Require that all potential employees sign an NDA prior to hire
C) Hire only temporary employees and rotate them out every six to eight months
D) Conduct detailed background checks on all new AP employees

3. Which AP function is typically NOT considered a good candidate for business process outsourcing (BPO)?

A) Check printing
B) Invoice imaging
C) Performance monitoring
D) Utility payments

4. What is a good strategy for dealing with the change that typically accompanies automation?

A) Request that you be reassigned to a role that is unaffected by automation
B) Don't worry about it until you must actually implement the changes
C) Understand and accept that it will take time to learn a new system
D) If you feel the change won't be for the best, try to convince management to delay

5. To minimize fraud risk before adding a new vendor to the master vendor file, you should do which of the following? I. Check the vendor against government sanction lists; II. See if the vendor's address matches any of the organization's locations; III. Verify the vendor's business registration.

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

Solutions: