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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is an important reason an organization's tolerance level for discrepancies between a PO and an invoice should be kept confidential?

A) To prevent vendor fraud
B) To keep procurement alert to not making mistakes
C) To avoid scrutiny by internal audit
D) To allow overages to be deposited into a secure fund for executive use

2. Assigning a user name and password is one method of:

A) Optical character recognition
B) Data authentication
C) Security lockdown
D) Robotic process automation

3. For a VAT invoice that contains what you believe to be a billing error, what is the only recommended solution?

A) Pay the incorrect amount and then send a formal written request for an adjustment
B) Short pay or overpay as necessary and include an explanation of why you did so
C) Do not pay the invoice and report the transaction to the VAT administration
D) Do not pay the invoice and return it to the vendor for correction

4. Which of the following AP department procedures would reduce the number of vendor calls to the AP department?

A) I, II, and III (Provide access to a supplier portal, Assigning specific individuals to interact with specific vendors, Including as much information as possible on the remittance advice)
B) I and II only (Provide access to a supplier portal, Assigning specific individuals to interact with specific vendors)
C) II and III only (Assigning specific individuals to interact with specific vendors, Including as much information as possible on the remittance advice)
D) I and III only (Provide access to a supplier portal, Including as much information as possible on the remittance advice)

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

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

Solutions: