Exam Name: Accredited Payables Specialist (APS) Certification Exam
Certification Provider: IOFM
Corresponding Certification: Accounts Payable Certification
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Check Updated on: Oct 13, 2026
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IOFM APS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| T&E (Travel and Expense) | |
| Technology and Automation | |
| Vendor Master File | |
| Tax and Regulatory | |
| Payments | |
| Internal Controls | |
| Invoices |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
In the U.S., what type of information is HIPAA designed to protect?
- A. Private medical records
- B. Corporate whistleblower identities
- C. External auditor findings
- D. Electronic banking information
Correct Answer: A 🗳️
Explanation: Only visible for Fast2test members. You can sign-up / login (it's free).
Examples of preventive controls include each of the following EXCEPT:
- A. Account reconciliation
- B. Dollar limits on use of P-card
- C. Use of approved vendor lists
- D. T&E expenditure guidelines
Correct Answer: A 🗳️
Explanation: Only visible for Fast2test members. You can sign-up / login (it's free).
Which of the following is a key reason for careful management of your vendor master file?
- A. Gain visibility into payment status
- B. Monitor vendor quality
- C. Control the number of vendor calls
- D. Reduce the potential for fraud
Correct Answer: D 🗳️
Explanation: Only visible for Fast2test members. You can sign-up / login (it's free).
What does the acronym 'ASP' stand for?
- A. Automated secure processing
- B. Application service provider
- C. Accounting standards protocol
- D. Accrual statement period
Correct Answer: B 🗳️
Explanation: Only visible for Fast2test members. You can sign-up / login (it's free).
Payments by U.S. companies to U.S. unincorporated service providers must be reported to the IRS if they equal or exceed which of the following dollar amounts?
- A. $1,000
- B. $300
- C. $600
- D. $500
Correct Answer: C 🗳️
Explanation: Only visible for Fast2test members. You can sign-up / login (it's free).
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