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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

Question 1

What is an important reason an organization's tolerance level for discrepancies between a PO and an invoice should be kept confidential?

A. To prevent vendor fraud
B. To keep procurement alert to not making mistakes
C. To avoid scrutiny by internal audit
D. To allow overages to be deposited into a secure fund for executive use

Question 2

Regarding documents required to complete a three-way match, which is typically the most difficult to obtain in a timely manner?

A. Expense report
B. Receiving report
C. E-invoice
D. P-card statement

Question 3

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

A. The vendor is located in an unincorporated area
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's warehouse and its accounts receivable address are different

Question 4

Common elements required in a VAT-acceptable invoice include all of the following, EXCEPT:

A. The customer's VAT identification number
B. The VAT rate applied
C. The supplier's banking information
D. The date of invoice issue

Question 5

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

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

Solutions: