Try and practice the latest IOFM : APS real questions & answers
Updated: May 30, 2026
No. of Questions: 102 Questions & Answers with Testing Engine
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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
1. Which of the following is a key reason for careful management of your vendor master file?
A) Monitor vendor quality
B) Gain visibility into payment status
C) Reduce the potential for fraud
D) Control the number of vendor calls
2. COSO identifies each of the following elements as necessary for an effective control environment, EXCEPT:
A) People know their responsibilities and limits of authority
B) Staff work in self-directed teams
C) Information is distributed in a timely way
D) Internal controls are monitored and evaluated
3. Organizations most commonly use wire transfers for which of the following?
A) Rent or mortgage payments
B) High dollar payments
C) Low dollar bulk payments
D) Direct deposit of executive pay
4. In the U.S., what is the best way to verify a vendor's business registration?
A) Submit a request to the Internal Revenue Service to do a Form 1120 search
B) Send a letter to the vendor requesting written confirmation that the registration is up-to-date
C) Require a sworn affidavit from the vendor's financial institution
D) Check the database of the Secretary of State where the vendor is registered
5. Which of the following techniques is NOT recommended to help protect confidential data?
A) Save reports to a portable USB drive and give that to the requestor instead of emailing them
B) When leaving your work area even briefly, lock your computer down
C) Shred unneeded paper documents or put them in a secure disposal container
D) When approached at your desk, turn off your monitor and turn papers face down
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: B | Question # 3 Answer: B | Question # 4 Answer: D | Question # 5 Answer: A |
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