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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Evaluated Receipt Settlement (ERS) requires which of the following?

A) PO and Receipt
B) PO, Receipt, and Invoice
C) PO and Invoice
D) Receipt and Invoice

2. Which of the following best describes ERP systems?

A) They link together business functions with real-time data flow
B) They are payment systems designed exclusively for cryptocurrency
C) They provide a sophisticated means of fraud detection
D) They are popular methods of tracking continuous improvement

3. Which of the following is a part of a successful ERS (Evaluated Receipt Settlement) program?

A) Receiving a complete invoice with the shipment
B) Use of pro forma purchase orders
C) Billing of miscellaneous charges separately
D) Exclusion of early pay discounts

4. COSO identifies each of the following elements as necessary for an effective control environment, EXCEPT:

A) Internal controls are monitored and evaluated
B) Information is distributed in a timely way
C) People know their responsibilities and limits of authority
D) Staff work in self-directed teams

5. 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 2 detail
D) Level 1 detail

Solutions: