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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is blockchain?

A) A random password generator
B) An internal audit methodology
C) An accounts payable collaborative
D) A distributed ledger system

2. To establish a successful shared services center, each of the following is required EXCEPT:

A) Performance metrics
B) A change in mindset
C) A customer service orientation
D) A greenfield site

3. Sales and use taxes are levied by which of the following? I. Cities and towns; II. Federal government; III.
States.

A) I, II, and III
B) III only
C) I and III only
D) II and III only

4. An organization's mission statement is intended to provide which of the following?

A) Methodology and direction
B) Metrics and benchmarking information
C) Policies and procedures
D) Ethics and compliance standards

5. The accounting term "accrued expenses" represents which of the following?

A) Incurred expenses that have not been posted in the current period
B) Planned expenditures that have not been incurred in the current period
C) Pre-paid expenses that were paid with petty cash
D) Forecasted expenses for which an invoice has not been received in the current period

Solutions: