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IOFM APS real dump : Accredited Payables Specialist (APS) Certification Exam
- Exam Code: APS
- Exam Name: Accredited Payables Specialist (APS) Certification Exam
- Updated: Sep 12, 2026
- Q&As: 102 Questions and Answers
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IOFM APS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Invoice Processing | 25% | - Handling exceptions and discrepancies - Matching and reconciliation - Invoice receipt and validation |
| Topic 2: Vendor Management | 15% | - Vendor communication and resolution - Vendor setup and maintenance - 1099 / tax reporting requirements |
| Topic 3: Payments and Disbursements | 20% | - Travel and expense management - Payment methods and processing - Discounts, allowances and deductions |
| Topic 4: Internal Controls & Fraud Prevention | 10% | - Audit readiness and documentation - Segregation of duties - Fraud detection and mitigation |
| Topic 5: Accounts Payable Fundamentals | 20% | - Regulatory compliance and ethics - Role and responsibilities of AP department - Financial accounting basics for AP |
| Topic 6: Process Improvement & Automation | 10% | - Data analysis and reporting - AP automation tools and technology - Workflow optimization |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
Question #1
Which of the following AP department procedures would reduce the number of vendor calls to the AP department?
- A. I and III only (Provide access to a supplier portal, 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, 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)
Correct Answer: A 🗳️
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Question #2
Which of the following are incentives for automating accounts payable?
- A. I, II, and III (Reduced costs of handling paper; Better forecasting; Eliminating the need for audits)
- B. II and III only (Better forecasting; Eliminating the need for audits)
- C. I and II only (Reduced costs of handling paper; Better forecasting)
- D. I and III only (Reduced costs of handling paper; Eliminating the need for audits)
Correct Answer: C 🗳️
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Question #3
What is a good strategy for dealing with the change that typically accompanies automation?
- A. Request that you be reassigned to a role that is unaffected by automation
- B. If you feel the change won't be for the best, try to convince management to delay
- C. Understand and accept that it will take time to learn a new system
- D. Don't worry about it until you must actually implement the changes
Correct Answer: C 🗳️
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Question #4
Which of the following accounting entries are necessary to record an expense from an incoming invoice?
- A. A debit to expense and a credit to the AP liability account
- B. A credit to the AP liability account and a corresponding credit to the expense account
- C. A debit to the asset account and a corresponding debit to the expense account
- D. A credit to expense and a debit to the AP liability account
Correct Answer: A 🗳️
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Question #5
The general rule for determining independent contractor status looks at evidence in each of the following categories, EXCEPT:
- A. The job title assigned to the worker
- B. The degree of control the employer exercises over the worker's work results
- C. The amount of control the employer has over the worker's finances
- D. The type of relationship established between the parties
Correct Answer: A 🗳️
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