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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. The well-publicized business scandals that occurred in the early 2000s, particularly in the U.S., resulted in legislation that protects which class of employees?

A) Auditors
B) Hourly employees
C) Executives
D) Whistleblowers

2. What does the acronym "FIFO" mean?

A) Fraud In Financial Operations
B) First In, First Out
C) Fifty Invested, Five Optioned
D) Final Invoice For Offset

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

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

4. What is an efficient way to handle vendor contact information in the VMF that is likely to change frequently?

A) Conduct a thorough audit of vendor names and addresses semiannually and make all changes discovered
B) Include only the vendor web address in the VMF and check online to find the right contact as needed
C) Assign an individual to review the contact information for these vendors on a weekly basis
D) Include in the vendor contract that you must be notified of any personnel changes in writing

5. Which of the following statements best describes the meaning of data integrity?

A) The data comes with a digital signature
B) The data has not been altered
C) The data has been tested for accuracy
D) The data was encrypted using an algorithm

Solutions: