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APA Certified Payroll Professional Sample Questions (Q19-Q24):

NEW QUESTION # 19
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 # 20
Which of the following would probably not require an electronic interface from the payroll/human resources system?

A. 401(k) administrator
B. Payer of push money
C. External audit firm
D. Originating bank for direct deposit

Answer: B

NEW QUESTION # 21
Employers paying employees by check should have procedures for all of the following transactions EXCEPT:

A. bank fees
B. reissuing net pay
C. stop payments
D. positive pay

Answer: A

Explanation:
Comprehensive and Detailed in-Depth Explanation:
When paying employees by check, employers must handle risks such as check fraud and loss. Procedures must be in place for:
* Positive Pay (B):A fraud prevention tool that verifies checks before cashing.
* Stop Payments (C):Prevents a check from being cashed if lost/stolen.
* Reissuing Net Pay (D):Ensures employee still gets paid if issues occur.
Bank fees (A)are not part of internal control procedures - they're an operating cost, not a payroll control activity.

NEW QUESTION # 22
"Mapping" in the context of a systems conversion refers to:

A. Downloads from the mainframe to a PC application
B. Defining resources needed for the project
C. Developing a flow chart of the conversion process
D. Matching data from one system to the data of another

Answer: D

NEW QUESTION # 23
Which of the following is not likely to be in the skills set needed for a manager?

A. Planning
B. Organization
C. Partiality
D. Communications

Answer: C

NEW QUESTION # 24
......

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