10 Accounts Payable Interview Questions With Worked Answers

Describe receipt, supplier and invoice checks, coding, applicable matching, approval, scheduling, payment authorisation and reconciliation. Explain who owns exceptions and how duplicate checks operate. Distinguish entering an invoice from approving a payment; the exact sequence and responsibilities depend on the organisation’s controls.

It compares the purchase order, evidence of receipt and supplier invoice for the relevant transaction. For example, an invoice for 100 units should not be treated as fully supported if only 80 were received. Investigate the difference under the approved tolerance and exception process rather than forcing the match.

Check whether the organisation permits that expense type without a purchase order and identify the required approval and evidence. Route the exception to the appropriate owner. Do not invent a purchase order retrospectively or assume that a familiar supplier’s invoice is authorised.

Check supplier identity, invoice reference, amount and date against existing records and relevant system alerts. Consider variations such as punctuation or a reissued invoice, then investigate ambiguous matches. Confirm the original payment status before retrying. A supplier reminder does not prove an invoice remains unpaid.

Use the approved supplier-change process and independently verify the request through a trusted existing contact route. Do not rely on the phone number or link supplied in the change email. Obtain required approvals before updating the master data. The FBI identifies fraudulent payment-detail changes as a business email compromise risk.

FBI: business email compromise

Check whether the invoice was received, rejected, posted elsewhere or still awaiting approval. Obtain the required supporting document through the approved channel and verify it before processing. Record the reconciling item and owner. Do not book or pay it solely because it appears on a statement.

Identify the original transaction, verify the credit’s reason and approval, and apply it under the organisation’s process. Check whether it offsets an open balance or needs another treatment. Reconcile the resulting supplier account so the credit is neither ignored nor applied twice.

Identify the receipt and supporting evidence and raise the item with the responsible accountant under the closing process. Explain any estimate and subsequent reconciliation required by the accounting policy. An AP processor should not invent an accrual amount or assume one rule applies to every organisation.

Use due dates, approval status, disputes and the agreed payment calendar to prioritise work. Escalate missing approvals early and keep exceptions visible. Do not bypass verification to clear the queue. Explain how you reconcile the final payment file with authorised invoices before and after execution.

Name the system and tasks you have actually practised. Distinguish a training exercise from processing live supplier payments. You can demonstrate invoice checking and reconciliation with fictional data, then explain where you would need system training and supervision. Avoid claiming expertise based only on recognising the software name.