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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. According to the ACFE, which of the following is the most common type of fraud scheme?

A) Intellectual property fraud
B) Financial misstatement
C) Asset misappropriation
D) Corruption (bribery)

2. All of the following are areas in which accounts payable has a significant influence EXCEPT:

A) Financial statements
B) Inventory turnover
C) Vendor relationships
D) Cash management

3. Which U.S. government organization publishes "per diem" travel guidelines?

A) Federal Reserve Board
B) Department of Commerce
C) Department of Treasury
D) General Services Administration

4. To establish a successful shared services center, each of the following is required EXCEPT:

A) A greenfield site
B) Performance metrics
C) A customer service orientation
D) A change in mindset

5. The Sarbanes-Oxley statute in the U.S. requires public companies to: I. Establish controls over accounts payable hiring; II. Use a recognized framework to design and test controls over financial reporting; III. Ensure that the company CFO is a CPA.

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

Solutions: