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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is the current thinking on the practice of maintaining a petty cash fund?

A) Three separate individuals should sign off on disbursements
B) It's considered a best practice within service organizations and consulting businesses
C) It should be maintained by an executive in the treasury department
D) It's practically obsolete and should be eliminated, if possible

2. When checking the address of a new vendor, what is one potential red flag?

A) The vendor is located in an unincorporated area
B) The vendor's warehouse and its accounts receivable address are different
C) The vendor does not appear to use a post office box
D) The vendor has the same address as one of the organization's own locations

3. Evaluated Receipt Settlement (ERS) payments are made based on the quantity reflected on which of the following?

A) Supplier Invoice
B) Receiving Documents
C) Advanced Shipping Notice
D) Purchase Order

4. 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

5. What is another term for "software-as-a-service"?

A) On-demand software
B) Consultant-specific applications
C) Onsite vendor support
D) Perpetual software license

Solutions: