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

2. Which of the following best describes ERP systems?

A) They are popular methods of tracking continuous improvement
B) They link together business functions with real-time data flow
C) They provide a sophisticated means of fraud detection
D) They are payment systems designed exclusively for cryptocurrency

3. A copy of front and back of the original check, which is legally the same as the original check, is termed a substitute check or:

A) A surrogate financial instrument
B) A negotiated bank draft
C) An electronic conversion order
D) An image replacement document

4. Payment of invoices when it is assumed that the goods have been received is referred to as which of the following?

A) III only (Assumed Receipt)
B) I, II, and III (Positive Payment, Negative Assurance, Assumed Receipt)
C) I only (Positive Payment)
D) II and III only (Negative Assurance, Assumed Receipt)

5. Each of the following is one of the most common types of fraudulent expense reimbursement schemes, EXCEPT:

A) Forged or modified travel receipts
B) Personal expenses reported as business-related
C) Lapping schemes for transportation cost
D) Multiple reimbursements for the same expense

Solutions: