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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What does the acronym "FIFO" mean?

A) First In, First Out
B) Fraud In Financial Operations
C) Final Invoice For Offset
D) Fifty Invested, Five Optioned

2. Evaluated Receipt Settlement (ERS) payments are made based on the quantity reflected on which of the following?

A) Supplier Invoice
B) Receiving Documents
C) Advanced Shipping Notice
D) Purchase Order

3. Which of the following accounting entries are necessary to record an expense from an incoming invoice?

A) A credit to the AP liability account and a corresponding credit to the expense account
B) A debit to the asset account and a corresponding debit to the expense account
C) A debit to expense and a credit to the AP liability account
D) A credit to expense and a debit to the AP liability account

4. 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

5. Which of the following are data security concerns?

A) I and III only (What data is being accessed; For what purpose the data is being used)
B) II and III only (Who is accessing the data; For what purpose the data is being used)
C) I and II only (What data is being accessed; Who is accessing the data)
D) I, II, and III (What data is being accessed; Who is accessing the data; For what purpose the data is being used)

Solutions: