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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Good vendor master file practices include each of the following, EXCEPT:

A) Having a vendor verification program
B) Finding and consolidating duplicate vendors
C) Blocking inactive vendors after a certain period
D) Deleting and re-entering vendors that move

2. Payment of invoices when it is assumed that the goods have been received is referred to as which of the following?

A) I, II, and III (Positive Payment, Negative Assurance, Assumed Receipt)
B) I only (Positive Payment)
C) III only (Assumed Receipt)
D) II and III only (Negative Assurance, Assumed Receipt)

3. Ways to minimize the number of rush checks that are requested include:

A) I, II, and III (Distribute the check run schedule with cut-off dates and times, Charge a rush check processing fee, Publish the names of frequent rush check requestors)
B) II only (Charge a rush check processing fee)
C) I only (Distribute the check run schedule with cut-off dates and times)
D) I and II only (Distribute the check run schedule with cut-off dates and times, Charge a rush check processing fee)

4. Which of the following AP department procedures would reduce the number of vendor calls to the AP department?

A) I, II, and III (Provide access to a supplier portal, Assigning specific individuals to interact with specific vendors, Including as much information as possible on the remittance advice)
B) I and II only (Provide access to a supplier portal, Assigning specific individuals to interact with specific vendors)
C) II and III only (Assigning specific individuals to interact with specific vendors, Including as much information as possible on the remittance advice)
D) I and III only (Provide access to a supplier portal, Including as much information as possible on the remittance advice)

5. Filing for a VAT refund is difficult because: I. Invoices must include the name and address of the company filing for the refund; II. Only authorized agents may apply for the refunds; III. An original invoice must be submitted.

A) II only
B) II and III only
C) I only
D) I and III only

Solutions: