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APA Fundamental Payroll Certification Sample Questions:

1. All of the following are reasons payroll keeps records except:

A) periodic reporting
B) demonstrate accuracy of paychecks
C) demonstrate security of payroll
D) compliance with laws

2. Which tax withholidng method uses the average earnings for one pay period to determine the withholding per pay period?

A) none of the above
B) quarterly averaging method
C) annualizing wage method
D) percentage method

3. Which of the following records must be kept for 4 years:

A) OSHA records
B) hours worked
C) voided payroll checks
D) time cards

4. Actions that control the staff in order to protect the company against fraud include all of the following except:

A) physical payouts
B) rotate assignemtns
C) segregate job duties
D) restrict system access

5. All of the following are payroll control procedures EXCEPT:

A) external audits
B) security
C) system selection
D) edits

Solutions: