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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. When checking the address of a new vendor, what is one potential red flag?

A) The vendor's warehouse and its accounts receivable address are different
B) The vendor does not appear to use a post office box
C) The vendor has the same address as one of the organization's own locations
D) The vendor is located in an unincorporated area

2. According to the IRS definition of an accountable plan, how much time is given an employee to adequately account for business expenses after they are incurred?

A) 60 days
B) 120 days
C) 90 days
D) 30 days

3. 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

4. For a VAT invoice that contains what you believe to be a billing error, what is the only recommended solution?

A) Do not pay the invoice and report the transaction to the VAT administration
B) Pay the incorrect amount and then send a formal written request for an adjustment
C) Short pay or overpay as necessary and include an explanation of why you did so
D) Do not pay the invoice and return it to the vendor for correction

5. What is an efficient way to handle vendor contact information in the VMF that is likely to change frequently?

A) Assign an individual to review the contact information for these vendors on a weekly basis
B) Conduct a thorough audit of vendor names and addresses semiannually and make all changes discovered
C) Include in the vendor contract that you must be notified of any personnel changes in writing
D) Include only the vendor web address in the VMF and check online to find the right contact as needed

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