Exam Name: Accredited Payables Specialist (APS) Certification Exam
Certification Provider: IOFM
Corresponding Certification: Accounts Payable Certification
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Check Updated on: Oct 15, 2026
No. of Questions: 102 Questions & Answers with Exam Engine
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- Total Questions: 102
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- Total Questions: 102
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IOFM APS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Reporting and Analytics | - AP reporting and KPI tracking - Data analysis for payables optimization |
| Topic 2: AP Automation and Technology | - ERP and AP system usage - Electronic invoicing and automation tools |
| Topic 3: Internal Controls and Compliance | - Regulatory compliance in payables - Audit controls and documentation |
| Topic 4: Invoice Processing and Workflow | - Invoice receipt, validation, and matching - Approval workflows and exceptions handling |
| Topic 5: Fraud Prevention and Risk Management | - Fraud detection in accounts payable - Risk mitigation controls |
| Topic 6: Accounts Payable Fundamentals | - AP processes and lifecycle - Roles and responsibilities in AP departments |
| Topic 7: Vendor Management | - Vendor onboarding and maintenance - Vendor compliance and performance |
| Topic 8: Payments Management | - Payment scheduling and optimization - Payment methods and execution |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
What is an efficient way to handle vendor contact information in the VMF that is likely to change frequently?
- A. Include only the vendor web address in the VMF and check online to find the right contact as needed
- B. Assign an individual to review the contact information for these vendors on a weekly basis
- C. Include in the vendor contract that you must be notified of any personnel changes in writing
- D. Conduct a thorough audit of vendor names and addresses semiannually and make all changes discovered
Correct Answer: C 🗳️
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Which of the following are data security concerns?
- A. II and III only (Who is accessing the data; For what purpose the data is being used)
- B. I and III only (What data is being accessed; For what purpose the data is being used)
- C. I, II, and III (What data is being accessed; Who is accessing the data; For what purpose the data is being used)
- D. I and II only (What data is being accessed; Who is accessing the data)
Correct Answer: C 🗳️
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Which of the following is necessary to prepare a 1099?
- A. A PTIN for all reportable vendors
- B. A TIN for all reportable vendors
- C. A W-2 for all reportable vendors
- D. A W-4 for all reportable vendors
Correct Answer: B 🗳️
Explanation: Only visible for ExamsLabs members. You can sign-up / login (it's free).
When maintaining an audit trail of changes to the vendor master file, which of the following should be recorded? I. Who requested the change; II. Who actually made the change; III. The date the change was made.
- A. I and III only
- B. II and III only
- C. I and II only
- D. I, II, and III
Correct Answer: D 🗳️
Explanation: Only visible for ExamsLabs members. You can sign-up / login (it's free).
When checking the address of a new vendor, what is one potential red flag?
- A. The vendor's warehouse and its accounts receivable address are different
- B. The vendor is located in an unincorporated area
- C. The vendor does not appear to use a post office box
- D. The vendor has the same address as one of the organization's own locations
Correct Answer: D 🗳️
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