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Accredited Payables Specialist (APS) Certification Exam: APS Exam
"Accredited Payables Specialist (APS) Certification Exam", also known as APS exam, is a IOFM Certification. With the complete collection of questions and answers, BraindumpsPass has assembled to take you through 102 Q&As to your APS Exam preparation. In the APS exam resources, you will cover every field and category in Accounts Payable Certification Certification helping to ready you for your successful IOFM Certification.
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- Updated on: Sep 21, 2026
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- Updated on: Sep 21, 2026
- No. of Questions: 102 Questions & Answers
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IOFM APS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Vendor Management | 15% | - 1099 / tax reporting requirements - Vendor communication and resolution - Vendor setup and maintenance |
| Accounts Payable Fundamentals | 20% | - Financial accounting basics for AP - Role and responsibilities of AP department - Regulatory compliance and ethics |
| Invoice Processing | 25% | - Handling exceptions and discrepancies - Invoice receipt and validation - Matching and reconciliation |
| Process Improvement & Automation | 10% | - AP automation tools and technology - Workflow optimization - Data analysis and reporting |
| Payments and Disbursements | 20% | - Travel and expense management - Discounts, allowances and deductions - Payment methods and processing |
| Internal Controls & Fraud Prevention | 10% | - Segregation of duties - Fraud detection and mitigation - Audit readiness and documentation |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
Which of the following federal laws was passed in the U.S. after September 11, 2001, to expedite check clearing by allowing check truncation at any point in the check clearing process?
- A. Sarbanes-Oxley
- B. Gramm-Leach-Bliley
- C. The Patriot Act
- D. Check 21
Correct Answer: D 🗳️
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All of the following are examples of key performance indicators (KPIs) EXCEPT:
- A. Cost per invoice
- B. Positive pay
- C. Invoices paid on time
- D. Lost discounts
Correct Answer: B 🗳️
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What is one concern accounts payable should have regarding international travel?
- A. International travel vendors are known to be unscrupulous so expenses must be scrutinized
- B. Fluctuations in exchange rates must be considered to optimally schedule travel
- C. Employees must collect appropriate VAT information to allow reclaiming the tax
- D. Significant differences in time zones can make communication with travelers difficult
Correct Answer: C 🗳️
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Which of the following are among the elements that the IRS considers in defining a T&E accountable plan?
- A. I, II, and III (Expense substantiation; Business connection requirement; Return of unused cash advances on a timely basis)
- B. I only (Expense substantiation)
- C. I and III only (Expense substantiation; Return of unused cash advances on a timely basis)
- D. II only (Business connection requirement)
Correct Answer: A 🗳️
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A three-way match is governed by the invoice, the purchase order, and which of the following?
- A. P-card statement
- B. Bank draft
- C. Receiving documents
- D. Remittance advice
Correct Answer: C 🗳️
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