IOFM APS : Accredited Payables Specialist (APS) Certification Exam
- Exam Code: APS
- Exam Name: Accredited Payables Specialist (APS) Certification Exam
- Updated: Sep 11, 2026
- Q & A: 102 Questions and Answers
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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:
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
Correct Answer: C 🗳️
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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
Correct Answer: A 🗳️
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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
Correct Answer: D 🗳️
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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)
Correct Answer: A 🗳️
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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
Correct Answer: C 🗳️
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