IOFM APS : Accredited Payables Specialist (APS) Certification Exam

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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Key elements essential for an effective vendor fraud prevention program include each of the following practices, EXCEPT:

A) Confirmation of a physical address
B) Verifying that vendors are bonded
C) Checking government sanction lists
D) Requiring a W-9

2. What is blockchain?

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

3. 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 has the same address as one of the organization's own locations
D) The vendor does not appear to use a post office box

4. What is one reason special care must be taken when making changes to the vendor master file?

A) This task is generally performed by those who have little training on data entry
B) Some AP software solutions have been shown to corrupt data during this process
C) Internal audit generally oversees this process and they must be consulted first
D) Many instances of fraud are enabled by changes in the VMF

5. What is a limitation typically associated with a blanket purchase order?

A) It must be settled with a same-day wire transfer
B) It should not extend past a specified timeframe
C) It should only be created for a specific delivery date
D) It is only issued for purchasing services, not for goods

Solutions: