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Ais 141- Chapter 13 Multiple Choice

This activity contains 12 questions.


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Payroll service bureaus offer the following advantages:


reduced Costs.

frees up computer resources.

eliminates the need for expertise on constantly changing payroll tax laws.

All of the above.

None of the above.

Which of the following is not an objective of the HRM/Payroll cycle?

Payroll transactions are all valid

Payroll transactions are all authorized

Cash and data are safeguarded

All transactions are accurately recorded.

All employee background checks are made.

Direct deposits reduce the threat of

poor performance.

inaccurate time data.

loss or alteration of data.

inaccurate processing of payroll.

fraudulent distribution of payroll checks.


Resumes are key to finding the appropriate employee for a specific job. Resumes:

should be created with the idea that the employers will verify the information contained on them.

have been found to contain false or embellished information 30% of the time.

are ineffective in finding a job.

two of the above.

None of the above.

Unauthorized payroll changes can be minimized by the use of which control?


Batch totals

Segregation of functions

Backup procedures

Review of IRS regulations

None of the above.

The data entry program should include which edit checks?


Field checks

Limit checks

Validity checks

All of the above.

None of the above.


Which control procedure(s) do not address the threat of payroll errors?
Batch totals

Cross-footing the payroll register

A payroll clearing account

Pre-numbering payroll checks

Which controls apply to reducing the threat of fictitious employees?


Access to blank checks is restricted

All payroll checks are sequentially prenumbered.

Someone independent of the payroll process should reconcile the payroll bank account.

The cashier should sign payroll checks only with all proper documentation.

All of the above.

What decision(s) are not facilitated by HR information?


Future workforce staffing needs

Employee performance

Employee morale

Payroll processing

Sales forecasting

Technique(s) used to improve employee performance include


careful monitoring of productivity.

training.
Answers 1 and 2 are correct.

None of the above.

Which of the following checks are useful in detecting inaccuracies in time and attendance records?
Validity checks on employee numbers

Limit checks on hours worked

Reasonableness tests of production data, such as comparing the quantity produced with the master
production schedule
Batch totals

Three of the above.

All of the above.

Unauthorized disclosure of payroll information can be minimized through which of the following
technique(s)?
Logical access controls

Encryption

Physical Access controls

Data transmission controls

All of the above.

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