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2 Written questions

2 Multiple choice questions

  1. sound hiring procedure, including verification of job applicant's skills, references, and employment history
  2. direct deposit; paycheck distribution by someone independent of payroll process; investigation of unclaimed paychecks; restricted access to blank paychecks; prenumbering and periodic accounting for all paychecks; use of separate payroll checking account, maintained as an imprest fund; reconciliation of payroll bank account by someone not involved in payroll processing

2 True/False questions

  1. inaccurate time dataautomation of data collection; various edit checks; reconciliation of time card data with job-time ticket data


  2. unauthorized changes to payroll master filesegregation of duties; HRM, payroll calculation, and paycheck distribution; access controls; audit and review of all changes to payroll master file