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IOFM APS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Process Improvement & Automation | 10% | - Data analysis and reporting - AP automation tools and technology - Workflow optimization |
| Topic 2: Invoice Processing | 25% | - Invoice receipt and validation - Handling exceptions and discrepancies - Matching and reconciliation |
| Topic 3: Payments and Disbursements | 20% | - Travel and expense management - Discounts, allowances and deductions - Payment methods and processing |
| Topic 4: Vendor Management | 15% | - Vendor setup and maintenance - Vendor communication and resolution - 1099 / tax reporting requirements |
| Topic 5: Accounts Payable Fundamentals | 20% | - Role and responsibilities of AP department - Financial accounting basics for AP - Regulatory compliance and ethics |
| Topic 6: Internal Controls & Fraud Prevention | 10% | - Fraud detection and mitigation - Audit readiness and documentation - Segregation of duties |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
Each of the following are ways to expand the use of the P-card, EXCEPT:
- A. Have the issuer identify more vendors that accept the card
- B. Expand the categories of purchases available for card use
- C. Eliminate spending limits on the card
- D. Issue AP a departmental card for making vendor payments
Correct Answer: C 🗳️
Explanation: Only visible for DumpsFree members. You can sign-up / login (it's free).
An organization's mission statement is intended to provide which of the following?
- A. Policies and procedures
- B. Metrics and benchmarking information
- C. Ethics and compliance standards
- D. Methodology and direction
Correct Answer: D 🗳️
Explanation: Only visible for DumpsFree members. You can sign-up / login (it's free).
On a procurement card statement, which of the following levels of purchase detail is necessary in order to conduct spend analysis?
- A. Level 4 detail
- B. Level 3 detail
- C. Level 1 detail
- D. Level 2 detail
Correct Answer: B 🗳️
Explanation: Only visible for DumpsFree members. You can sign-up / login (it's free).
In the U.S., what is the best way to verify a vendor's business registration?
- A. Require a sworn affidavit from the vendor's financial institution
- B. Submit a request to the Internal Revenue Service to do a Form 1120 search
- C. Check the database of the Secretary of State where the vendor is registered
- D. Send a letter to the vendor requesting written confirmation that the registration is up-to-date
Correct Answer: C 🗳️
Explanation: Only visible for DumpsFree members. You can sign-up / login (it's free).
Examples of preventive controls include each of the following EXCEPT:
- A. Account reconciliation
- B. Dollar limits on use of P-card
- C. Use of approved vendor lists
- D. T&E expenditure guidelines
Correct Answer: A 🗳️
Explanation: Only visible for DumpsFree members. You can sign-up / login (it's free).
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