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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following is a key reason for careful management of your vendor master file?

A) Reduce the potential for fraud
B) Monitor vendor quality
C) Gain visibility into payment status
D) Control the number of vendor calls

2. What is one reason special care must be taken when making changes to the vendor master file?

A) This task is generally performed by those who have little training on data entry
B) Some AP software solutions have been shown to corrupt data during this process
C) Internal audit generally oversees this process and they must be consulted first
D) Many instances of fraud are enabled by changes in the VMF

3. Organizations most commonly use wire transfers for which of the following?

A) High dollar payments
B) Direct deposit of executive pay
C) Rent or mortgage payments
D) Low dollar bulk payments

4. Benefits of ACH include each of the following, EXCEPT:

A) ACH eliminates the need for vendor verification
B) ACH replaces having to issue paper checks
C) ACH reduces the cost of invoice processing
D) ACH speeds up payment processing time

5. Which of the following has significantly reduced the number of small dollar invoices to be processed?

A) Petty cash
B) Evaluated receipt settlement
C) Electronic data interchange
D) Payment cards

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