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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is one benefit of entering a commodity code in a user-defined field when setting up a newvendor?

A) It automatically generates a price comparison to other similar vendors
B) It indicates which team member created the new record
C) It enables procurement to use the data for spend analysis
D) It prevents a duplicate vendor from being entered

2. Cash management refers to an organization's management of which of the following?

A) Payment terms
B) Enterprise resource planning systems
C) Payroll disbursements
D) Inflow and outflow of funds

3. All of the following items are typically addressed in an organization's vendor setup guidelines except:

A) The conventions for the way letters and abbreviations must be entered
B) Verification that the vendor is not already in the system
C) Whether or not the vendor outsources its order fulfillment process
D) Validating that the person who requested the new vendor is authorized to do so

4. What is blockchain?

A) A distributed ledger system
B) An accounts payable collaborative
C) An internal audit methodology
D) A random password generator

5. The accounting term "accrued expenses" represents which of the following?

A) Pre-paid expenses that were paid with petty cash
B) Forecasted expenses for which an invoice has not been received in the current period
C) Planned expenditures that have not been incurred in the current period
D) Incurred expenses that have not been posted in the current period

Solutions: