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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. A three-way match is governed by the invoice, the purchase order, and which of the following?

A) P-card statement
B) Receiving documents
C) Remittance advice
D) Bank draft

2. 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) When approached at your desk, turn off your monitor and turn papers face down
D) Shred unneeded paper documents or put them in a secure disposal container

3. Which of the following statements best describes the meaning of data integrity?

A) The data was encrypted using an algorithm
B) The data comes with a digital signature
C) The data has not been altered
D) The data has been tested for accuracy

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

5. What is an important reason an organization's tolerance level for discrepancies between a PO and an invoice should be kept confidential?

A) To avoid scrutiny by internal audit
B) To keep procurement alert to not making mistakes
C) To allow overages to be deposited into a secure fund for executive use
D) To prevent vendor fraud

Solutions: