IOFM APS : Accredited Payables Specialist (APS) Certification Exam

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IOFM APS Exam Syllabus Topics:

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

2. The COSO framework's categories of internal controls include each of the following EXCEPT:

A) Control environment
B) Accounting principles
C) Information and communication
D) Risk assessment

3. What is the current thinking on the practice of maintaining a petty cash fund?

A) It's practically obsolete and should be eliminated, if possible
B) It should be maintained by an executive in the treasury department
C) It's considered a best practice within service organizations and consulting businesses
D) Three separate individuals should sign off on disbursements

4. Ways to reduce the cost of processing an invoice include:

A) I and II only (Eliminating the approval process, Reducing the amount of paper handling)
B) I, II, and III (Eliminating the approval process, Reducing the amount of paper handling, Reducing the amount of manual data entry)
C) III only (Reducing the amount of manual data entry)
D) II and III only (Reducing the amount of paper handling, Reducing the amount of manual data entry)

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

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

Solutions: