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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following are incentives for automating accounts payable?

A) I and III only (Reduced costs of handling paper; Eliminating the need for audits)
B) II and III only (Better forecasting; Eliminating the need for audits)
C) I and II only (Reduced costs of handling paper; Better forecasting)
D) I, II, and III (Reduced costs of handling paper; Better forecasting; Eliminating the need for audits)

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

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

3. What is the current thinking regarding automation of T&E expense handling, reporting, and reimbursement?

A) T&E automation solutions are still too new to evaluate accurately
B) It reduces processing costs, thereby increasing efficiency in handling T&E data
C) While automation can be helpful, T&E processing still requires a lot of manual work
D) It opens too many loopholes for unauthorized expenses to sneak through

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

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

5. In order to be SOX compliant, the T&E process in the U.S. must:

A) I and III only (Ensure correct and accurate recordkeeping; Include report generation with visibility at all required levels)
B) II only (Provide a reliable approval workflow)
C) I and II only (Ensure correct and accurate recordkeeping; Provide a reliable approval workflow)
D) I only (Ensure correct and accurate recordkeeping)

Solutions: