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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following is a key reason for careful management of your vendor master file?

A) Control the number of vendor calls
B) Reduce the potential for fraud
C) Gain visibility into payment status
D) Monitor vendor quality

2. An organization's mission statement is intended to provide which of the following?

A) Methodology and direction
B) Policies and procedures
C) Ethics and compliance standards
D) Metrics and benchmarking information

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

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

4. The COSO framework's categories of internal controls include each of the following EXCEPT:

A) Risk assessment
B) Control environment
C) Information and communication
D) Accounting principles

5. In the U.S., what is the best way to verify a vendor's business registration?

A) Send a letter to the vendor requesting written confirmation that the registration is up-to-date
B) Submit a request to the Internal Revenue Service to do a Form 1120 search
C) Check the database of the Secretary of State where the vendor is registered
D) Require a sworn affidavit from the vendor's financial institution

Solutions: