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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

Question 1

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

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

Question 2

Each of the following are ways to expand the use of the P-card, EXCEPT:

A. Eliminate spending limits on the card
B. Expand the categories of purchases available for card use
C. Have the issuer identify more vendors that accept the card
D. Issue AP a departmental card for making vendor payments

Question 3

The acronym GAAP stands for which of the following?

A. Government Accounting Acceptance Principles
B. Generally Accepted Accounting Principles
C. Government Accounting Actuarial Program
D. General Accounting Administration Program

Question 4

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

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

Question 5

Common elements required in a VAT-acceptable invoice include all of the following, EXCEPT:

A. The supplier's banking information
B. The customer's VAT identification number
C. The VAT rate applied
D. The date of invoice issue

Solutions: