IOFM APS : Accredited Payables Specialist (APS) Certification Exam
- Exam Code: APS
- Exam Name: Accredited Payables Specialist (APS) Certification Exam
- Updated: Jul 31, 2026
- Q & A: 102 Questions and Answers
About IOFM APS Exam
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IOFM APS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Vendor Management | - Vendor compliance and performance - Vendor onboarding and maintenance |
| AP Automation and Technology | - Electronic invoicing and automation tools - ERP and AP system usage |
| Fraud Prevention and Risk Management | - Fraud detection in accounts payable - Risk mitigation controls |
| Payments Management | - Payment scheduling and optimization - Payment methods and execution |
| Internal Controls and Compliance | - Audit controls and documentation - Regulatory compliance in payables |
| Invoice Processing and Workflow | - Approval workflows and exceptions handling - Invoice receipt, validation, and matching |
| Reporting and Analytics | - Data analysis for payables optimization - AP reporting and KPI tracking |
| Accounts Payable Fundamentals | - Roles and responsibilities in AP departments - AP processes and lifecycle |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
1. Which of the following is true about a recurring wire transfer?
A) It is made for the same amount each time
B) It is made at the same time each week
C) It is made to the same organization each time
D) It must be made through CHIPS
2. Which of the following are reasons an organization needs a sound records management plan? I. To afford some protection against lawsuits; II. To safeguard vital information; III. To analyze and manage expenditures.
A) I, II, and III
B) III only
C) I only
D) I and II only
3. When auditing expense reports, one thing to pay particular attention to is:
A) Airfare expenses in combination with hotel costs
B) Restaurant receipts that include client names
C) Highly itemized receipt details
D) Amounts just below the approval threshold
4. Ways to reduce the cost of processing an invoice include:
A) II and III only (Reducing the amount of paper handling, Reducing the amount of manual data entry)
B) III only (Reducing the amount of manual data entry)
C) I and II only (Eliminating the approval process, Reducing the amount of paper handling)
D) I, II, and III (Eliminating the approval process, Reducing the amount of paper handling, Reducing the amount of manual data entry)
5. 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) $1,000
B) $600
C) $0
D) $300
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: A | Question # 3 Answer: D | Question # 4 Answer: A | Question # 5 Answer: C |
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