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APA Certified Payroll Professional Sample Questions (Q81-Q86):
NEW QUESTION # 81
Procedures governing employers' payment of wages by direct deposit are governed by:
- A. INS
- B. NACHA
- C. SSA
- D. IRS
Answer: B
NEW QUESTION # 82
Which of the following sets of data should be maintained on the payroll master file?
- A. Employee's prior employment history
- B. Deductions made to satisfy an IRS levy
- C. Employer's date of incorporation
- D. Name and address of benefits provider
Answer: B
NEW QUESTION # 83
When auditing financial statements, an auditor will use all of the following documents to validate payroll calculations EXCEPT:
- A. Payroll registers
- B. Deduction enrollments
- C. Tax deposits
- D. Time cards
Answer: B
Explanation:
Auditors validate payroll usingsource records:
* Time cards (for hours)
* Payroll registers (summary)
* Tax deposits (compliance)
Deduction enrollmentsare administrative and not used for financial statement accuracy.
NEW QUESTION # 84
The proper handling of a stop payment includes all of the following steps EXCEPT:
- A. documenting the reason for the transaction
- B. cancelling the payment in the payroll system
- C. notifying the bank account reconciliation employees
- D. reversing the direct deposit
Answer: D
NEW QUESTION # 85
How should a meeting conclude?
- A. Invite the participants who agree with your position to participate in the next step
- B. Collect the participants' personal notes for filing
- C. Summarize and outline next steps
- D. Critique each participant's participation prior to closing the meeting
Answer: C
NEW QUESTION # 86
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