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IOFM APS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Internal Controls and Compliance | - Audit controls and documentation - Regulatory compliance in payables |
| Fraud Prevention and Risk Management | - Fraud detection in accounts payable - Risk mitigation controls |
| Invoice Processing and Workflow | - Approval workflows and exceptions handling - Invoice receipt, validation, and matching |
| Reporting and Analytics | - Data analysis for payables optimization - AP reporting and KPI tracking |
| Accounts Payable Fundamentals | - Roles and responsibilities in AP departments - AP processes and lifecycle |
| AP Automation and Technology | - Electronic invoicing and automation tools - ERP and AP system usage |
| Vendor Management | - Vendor compliance and performance - Vendor onboarding and maintenance |
| Payments Management | - Payment methods and execution - Payment scheduling and optimization |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
Question 1
Which of the following statements best describes the meaning of data integrity?
A. The data was encrypted using an algorithm
B. The data has been tested for accuracy
C. The data comes with a digital signature
D. The data has not been altered
Question 2
All of the following are areas in which accounts payable has a significant influence EXCEPT:
A. Inventory turnover
B. Vendor relationships
C. Financial statements
D. Cash management
Question 3
To date, the Streamlined Sales Tax Project has accomplished which of the following? I. Resolved the origin vs. destination question; II. Implemented a uniform exemption certificate; III. Created rate and boundary databases.
A. I only
B. II only
C. II and III only
D. I, II, and III
Question 4
What is one benefit of entering a commodity code in a user-defined field when setting up a newvendor?
A. It enables procurement to use the data for spend analysis
B. It prevents a duplicate vendor from being entered
C. It automatically generates a price comparison to other similar vendors
D. It indicates which team member created the new record
Question 5
What is a limitation typically associated with a blanket purchase order?
A. It should not extend past a specified timeframe
B. It should only be created for a specific delivery date
C. It is only issued for purchasing services, not for goods
D. It must be settled with a same-day wire transfer
Solutions:
| Question 1 Answer: D | Question 2 Answer: A | Question 3 Answer: C | Question 4 Answer: A | Question 5 Answer: A |
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Mortimer 
Yvonne 
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Timothy 
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Philip 
Bevis 
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Mandel 
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