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IOFM APS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Invoice Processing and Workflow | - Invoice receipt, validation, and matching - Approval workflows and exceptions handling |
| Reporting and Analytics | - Data analysis for payables optimization - AP reporting and KPI tracking |
| Vendor Management | - Vendor onboarding and maintenance - Vendor compliance and performance |
| Internal Controls and Compliance | - Audit controls and documentation - Regulatory compliance in payables |
| AP Automation and Technology | - Electronic invoicing and automation tools - ERP and AP system usage |
| Fraud Prevention and Risk Management | - Fraud detection in accounts payable - Risk mitigation controls |
| Accounts Payable Fundamentals | - Roles and responsibilities in AP departments - AP processes and lifecycle |
| Payments Management | - Payment scheduling and optimization - Payment methods and execution |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
1. On a procurement card statement, which of the following levels of purchase detail is necessary in order to conduct spend analysis?
A) Level 1 detail
B) Level 4 detail
C) Level 2 detail
D) Level 3 detail
2. Which AP function is typically NOT considered a good candidate for business process outsourcing (BPO)?
A) Utility payments
B) Invoice imaging
C) Check printing
D) Performance monitoring
3. The acronym GAAP stands for which of the following?
A) Government Accounting Actuarial Program
B) Generally Accepted Accounting Principles
C) Government Accounting Acceptance Principles
D) General Accounting Administration Program
4. What is a "direct spend" invoice for?
A) Material
B) Repairs
C) Supplies
D) Inventory
5. Good vendor master file practices include each of the following, EXCEPT:
A) Having a vendor verification program
B) Deleting and re-entering vendors that move
C) Finding and consolidating duplicate vendors
D) Blocking inactive vendors after a certain period
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: D | Question # 3 Answer: B | Question # 4 Answer: D | Question # 5 Answer: B |
