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APA Certified Payroll Professional Sample Questions (Q17-Q22):

NEW QUESTION # 17
What is the payroll department manager responsible for in a company with strong internal controls?

A. development company policy
B. initiating payroll transactions
C. writing the internal audit transaction test plan
D. assuring segregation of duties in the department

Answer: D

NEW QUESTION # 18
Under USCIS requirements, an employer's electronic storage system for Form I-9 must provide all EXCEPT:

A. Ability to produce copies within 24 hours
B. Ability to reproduce legible hard copies
C. Indexed retrieval system
D. Reasonable control to detect alteration

Answer: A

Explanation:
Employers must provide copieswithin 3 business days, not 24 hours. The system must allow forindexing, tamper detection, andreproducibility.

NEW QUESTION # 19
How many hours prior to payday is it recommended that a direct deposit of wages be initiated with the ODFI?

A. 8 hours
B. 48 hours
C. 24 hours
D. 72 hours

Answer: B

NEW QUESTION # 20

What is the total amount reported in box 3, Social Security wages, for these employees?

A. $373,418
B. $321,100
C. $362,938
D. $387,520

Answer: B

NEW QUESTION # 21
At the time that wages are paid, an advance payment of EIC would be recorded as:

A. Debit cash, credit EIC payable
B. Debit FIT payable, credit cash
C. Debit EIC payable, credit cash
D. Debit EIC payable, credit FICA payable

Answer: C

NEW QUESTION # 22
......

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