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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which AP function is typically NOT considered a good candidate for business process outsourcing (BPO)?

A) Check printing
B) Performance monitoring
C) Utility payments
D) Invoice imaging

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

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

3. 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) Don't worry about it until you must actually implement the changes
D) Request that you be reassigned to a role that is unaffected by automation

4. Payments to non-resident aliens for services that are performed in the U.S. must be reported on Form 1042-S if the payment amount exceeds:

A) $0
B) $600
C) $300
D) $1,000

5. Which of the following is a part of a successful ERS (Evaluated Receipt Settlement) program?

A) Exclusion of early pay discounts
B) Billing of miscellaneous charges separately
C) Use of pro forma purchase orders
D) Receiving a complete invoice with the shipment

Solutions: