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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. All of the following are examples of key performance indicators (KPIs) EXCEPT:

A) Lost discounts
B) Invoices paid on time
C) Cost per invoice
D) Positive pay

2. The COSO framework's categories of internal controls include each of the following EXCEPT:

A) Risk assessment
B) Accounting principles
C) Information and communication
D) Control environment

3. Procurement card (P-card) issuers offer rebates according to:

A) Number of individual transactions
B) Quantity of cards issued
C) Volume of spend
D) Frequency of use

4. What is blockchain?

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

5. What does the acronym "FIFO" mean?

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

Solutions: