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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Detective controls do which of the following? I. Establish segregation of duties; II. Look for errors and irregularities; III. Determine if preventive controls are effective.

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

2. Where circumstances do not permit implementing ideal controls, an organization should put in place the next- best alternative, commonly referred to as:

A) Compensating controls
B) Secondary controls
C) Stop-gap controls
D) Interim controls

3. Each of the following is a goal of a vendor management program, EXCEPT:

A) Streamlining sales and use tax process
B) Compliance with laws and regulations
C) Collecting spend information for procurement
D) Reducing duplicate payments

4. All of the following items are typically addressed in an organization's vendor setup guidelines except:

A) Validating that the person who requested the new vendor is authorized to do so
B) Whether or not the vendor outsources its order fulfillment process
C) Verification that the vendor is not already in the system
D) The conventions for the way letters and abbreviations must be entered

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

A) II only (Charge a rush check processing fee)
B) 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)
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)

Solutions: