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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is one department that can particularly benefit from specific insights provided by the vendor master file?

A) Manufacturing
B) Audit
C) Purchasing
D) Mailroom

2. Detective controls do which of the following? I. Establish segregation of duties; II. Look for errors and irregularities; III. Determine if preventive controls are effective.

A) I, II, and III
B) I and III only
C) II and III only
D) I and II only

3. Electronic Data Interchange (EDI) has not gained more widespread use, particularly by small and medium- size companies, in part because of:

A) Security concerns
B) Staff resistance
C) Costly technology
D) Government regulations

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

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

5. What is a good strategy for dealing with the change that typically accompanies automation?

A) If you feel the change won't be for the best, try to convince management to delay
B) Understand and accept that it will take time to learn a new system
C) Request that you be reassigned to a role that is unaffected by automation
D) Don't worry about it until you must actually implement the changes

Solutions: