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IOFM APS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Fraud Prevention and Risk Management | - Fraud detection in accounts payable - Risk mitigation controls |
| AP Automation and Technology | - Electronic invoicing and automation tools - ERP and AP system usage |
| Vendor Management | - Vendor compliance and performance - Vendor onboarding and maintenance |
| Accounts Payable Fundamentals | - Roles and responsibilities in AP departments - AP processes and lifecycle |
| Payments Management | - Payment scheduling and optimization - Payment methods and execution |
| Reporting and Analytics | - AP reporting and KPI tracking - Data analysis for payables optimization |
| Internal Controls and Compliance | - Regulatory compliance in payables - Audit controls and documentation |
| Invoice Processing and Workflow | - Invoice receipt, validation, and matching - Approval workflows and exceptions handling |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
For a VAT invoice that contains what you believe to be a billing error, what is the only recommended solution?
- A. Do not pay the invoice and report the transaction to the VAT administration
- B. Pay the incorrect amount and then send a formal written request for an adjustment
- C. Do not pay the invoice and return it to the vendor for correction
- D. Short pay or overpay as necessary and include an explanation of why you did so
Correct Answer: C 🗳️
Explanation: Only visible for BootcampPDF members. You can sign-up / login (it's free).
A three-way match is governed by the invoice, the purchase order, and which of the following?
- A. Remittance advice
- B. P-card statement
- C. Bank draft
- D. Receiving documents
Correct Answer: D 🗳️
Explanation: Only visible for BootcampPDF members. You can sign-up / login (it's free).
Sales and use taxes are levied by which of the following? I. Cities and towns; II. Federal government; III.
States.
- A. I and III only
- B. II and III only
- C. I, II, and III
- D. III only
Correct Answer: A 🗳️
Explanation: Only visible for BootcampPDF members. You can sign-up / login (it's free).
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
Correct Answer: C 🗳️
Explanation: Only visible for BootcampPDF members. You can sign-up / login (it's free).
Benefits of ACH include each of the following, EXCEPT:
- A. ACH speeds up payment processing time
- B. ACH eliminates the need for vendor verification
- C. ACH reduces the cost of invoice processing
- D. ACH replaces having to issue paper checks
Correct Answer: B 🗳️
Explanation: Only visible for BootcampPDF members. You can sign-up / login (it's free).
