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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

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

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

2. According to the ACFE, which of the following is the most common type of fraud scheme?

A) Intellectual property fraud
B) Asset misappropriation
C) Financial misstatement
D) Corruption (bribery)

3. In double-entry accounting, which of the following pairs of accounting entries are made when an invoice has been paid?

A) Credit cash and debit the asset account
B) Credit cash and debit the AP liability account
C) Debit cash (asset) and credit the AP liability account
D) Debit the expense and credit the AP liability account

4. Which of the following federal laws was passed in the U.S. after September 11, 2001, to expedite check clearing by allowing check truncation at any point in the check clearing process?

A) Sarbanes-Oxley
B) The Patriot Act
C) Check 21
D) Gramm-Leach-Bliley

5. Which of the following describes the possible consequences for anyone engaging in misconduct relating to the Sarbanes-Oxley Act?

A) Community service
B) Corporate dissolution
C) Industry blacklisting
D) Criminal penalties

Solutions: