ExamopotamiaWhy test accounts payable clerks?
Accounts payable looks routine until something goes wrong. A duplicated invoice gets paid twice. A supplier "changes" its bank details by email and the next payment goes to a fraudster. An invoice above the purchase order goes through without a question. Each of these is a real, common loss, and most are prevented by a clerk who follows a few basic controls. A short test shows whether candidates know those controls and can work out discounts and due dates correctly.
What this template covers
- Invoice matching: the three-way match and invoices above the purchase order.
- Fraud and controls: bank-detail change requests, segregation of duties and duplicate payment checks.
- Payment terms: early payment discounts and calculating due dates.
- Recording: the double entry for supplier invoices, credit notes and month-end accruals.
- Supplier statements: what to do with an invoice you don't have.
How to run it well
Allow 15 minutes for the twelve questions, because two involve working out an amount or a date. A pass mark of 70–75% is appropriate, and many teams treat the bank-detail question as a must-pass: a candidate who would update details from an email alone needs training before handling payments. Turn on shuffling for questions and options.
Most questions are single choice, with a multiple-select on duplicate payment controls and a true/false on segregation of duties. In results, check the control questions separately from the calculations. An applicant who is quick with numbers but weak on controls is a bigger risk in AP than one who is the other way round.
Who this test is for
Use it for accounts payable clerks and assistants, purchase ledger staff, finance assistants who handle supplier invoices, and shared service centre teams. It is also a useful refresher for existing staff after a fraud attempt or a change in process. Because results are stored per question, you can see whether the whole team is unsure about a control, which is a training issue, or just one person, which is a coaching conversation.
Make it yours
Add your own approval limits, your payment run timetable and the steps in your supplier set-up process. If you use an invoice scanning or purchase-to-pay system, add questions on how exceptions are handled in it. You could also add questions on the expense claims process if the same team handles both. Questions about your real supplier on-boarding form tend to catch the gaps that matter most.