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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is the current thinking regarding automation of T&E expense handling, reporting, and reimbursement?

A) T&E automation solutions are still too new to evaluate accurately
B) It opens too many loopholes for unauthorized expenses to sneak through
C) While automation can be helpful, T&E processing still requires a lot of manual work
D) It reduces processing costs, thereby increasing efficiency in handling T&E data

2. Which U.S. government organization publishes "per diem" travel guidelines?

A) Federal Reserve Board
B) General Services Administration
C) Department of Treasury
D) Department of Commerce

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 has the same address as one of the organization's own locations
C) The vendor does not appear to use a post office box
D) The vendor's warehouse and its accounts receivable address are different

4. What does the acronym "FIFO" mean?

A) Fifty Invested, Five Optioned
B) First In, First Out
C) Final Invoice For Offset
D) Fraud In Financial Operations

5. To minimize fraud risk before adding a new vendor to the master vendor file, you should do which of the following? I. Check the vendor against government sanction lists; II. See if the vendor's address matches any of the organization's locations; III. Verify the vendor's business registration.

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

Solutions: