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APA Certified Payroll Professional Sample Questions (Q30-Q35):

NEW QUESTION # 30
"Mapping" in the context of a systems conversion refers to:

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

Answer: C

NEW QUESTION # 31
All of the following amounts should be verified when auditing annual Social Security tax updates in the payroll system EXCEPT:

A. taxable wage exclusions
B. tax rate
C. gross wages
D. annual wage base

Answer: C

Explanation:
Comprehensive and Detailed in-Depth Explanation:
When auditing Social Security tax updates at the beginning of each year, payroll professionals must ensure that thetax rate,annual wage base, andany exclusions from taxable wagesare accurate, as these values are subject to change by the IRS. However,gross wagesare not a system configuration value that changes annually - they are the result of payroll processing. Thus, there's no need to validate "gross wages" as part of a Social Security system update.
* Tax Rate:Must match IRS annually issued percentages.
* Annual Wage Base:Changes yearly (e.g., $168,600 for 2024).
* Taxable Wage Exclusions:Ensure pre-tax deductions (like Section 125 plans) are excluded correctly.

NEW QUESTION # 32
The term Workforce Management refers to:

A. Recruiting services
B. Third party background check services
C. Management of employee business functions
D. Time management

Answer: C

NEW QUESTION # 33
An employer who improperly classifies a worker's status as an independent contractor may be subject to penalties assessed by the:

A. IRS
B. ICE
C. DOL
D. FTC

Answer: A

Explanation:
TheIRSenforces worker classification for tax purposes. Misclassifying an employee as a contractor can lead to FICA and tax penalties.

NEW QUESTION # 34
What is the payroll department manager responsible for in a company with strong internal controls?

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

Answer: A

NEW QUESTION # 35
......

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Latest Real CPP-Remote Exam - CPP-Remote Exam Prep

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APA Certified Payroll Professional Sample Questions (Q30-Q35):

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