Chapter 14The Human Resources Process (HR) Management and Payroll Processes

MULTIPL CH!IC 1. The process of preparing paychecks for hourly employees is triggered by which of the following data flows? a #al$dated attendance t$me cards " 2. Information for distributing labor charges to jobs, departments, or other accounts comes primarily from: % &o% t$me t$c'ets " . In a payroll system logical !"!, all of the following processes likely would pro#ide updates to the general ledger e$cept for: a reconc$le hours (or'ed " %. The control plan independent reconciliation of payroll bank account is directed primarily at achie#ing which of the following control goals? c nsure secur$ty o) resources" " &. 'hich of the following acti#ities related to payroll is not an effecti#e control plan? d *)ter the$r preparat$on+ paychec's should %e del$#ered d$rectly to the employees, " super#$sors )or d$str$%ut$on to the employees" (. )ccording to the te$t, what is the process of managing how people are hired, de#eloped, assigned, moti#ated and retained that presumes that employees are a strategic in#estment? c human cap$tal management " *. 'hich of the following began with the handling of payroll, personnel administration, and later added the functions of recruiting and employee relations? % personnel management " +. 'hich of the following recogni,ed the importance of personnel in achie#ing organi,ational objecti#es, but #iewed personnel as something that could be controlled? a human resource management " -. 'hich of the following is based on the three principles of, indi#iduals. #alue to the organi,ation, a broad definition of human assets, and that a person.s relationship with the organi,ation must be nurtured for ma$imum lifetime #alue? c human cap$tal management " 1/. 'hich of the following is not part of the information pro#ided by 01 management to support management decisions d none o) the a%o#e " 11. 'hich of the following is false regarding the payroll management process? % (as trad$t$onally cons$dered part o) the HR management process " 12. The 01 module in most 213 systems includes all of the following e$cept: d none o) the a%o#e " 1 . )ll of the following are ad#antages of integrating the 01 and payroll processes e$cept:

% data redundancy " 1%. The key functions of planning and forecasting 01 needs, analy,ing job skills, assisting in recruiting, and helping new hires adjust to their work en#ironment is the job position of the manager of: d personnel plann$ng and sta))$ng " 1&. The key functions of handling employee complaints and negotiating with unions is the job position of the manager of: % employee and $ndustr$al relat$ons " 1(. The key functions of meeting information needs of personnel and ser#ing as a liaison between the IT department and the personnel department is the job position of the manager of: c human resource systems " 1*. The key functions of assisting managers in setting rewards for good employee performance, helping line managers pro#ide training or take disciplinary action, and reducing employee turno#er by helping workers achie#e their career goals is the job position of the manager of: a personnel appra$sal and de#elopment " 1+. )ccording to the flowchart for the 01 management process, the capturing of information about 01 related e#ents is: a enter HR data " 1-. )ccording to the flowchart for the 01 management process, satisfying immediate hiring needs is part of the process of: % enter employment re-uest " 2/. )ccording to the flowchart for the 01 management process, the flowchart begins in: a #ar$ous departments " 21. )ccording to the flowchart for the 01 management process, the update of employee4payroll master data and preparing documents, screens and reports is in the column for: c computer " 22. )ccording to the flowchart for the 01 management process, needs re5uests, super#isor re#iew, employee termination, and employee re5uests are appro#ed in the column for: d HR department " 2 . 3ayroll reports may be pro#ided to all of the following e$cept: d none o) the a%o#e " 2%. 'hich of the following data stores is updated when employees gain new on the job training? % s'$lls $n#entory data " 2&. 'hich of the following data stores is updated for job specifications? a la%or )orce plann$ng data " 2(. The payroll super#isor usually reports to: c the controller "

2*. Internal audit usually reports to: d the ch$e) )$nanc$al o))$cer " 2+. 'hich of the following shows when the employees are at work in general and are maintained usually near the entrance of the workplace taking the physical form of cards? a attendance t$me records " 2-. 'hich of the following shows start and stop times with the purpose of allowing the distribution of payroll costs to work in process? % &o% t$me records " /. 'hich of the following is a data flow that generally goes to insurance companies? c payroll contr$%ut$on not$ce " 1. 'hich of the following is a data flow that generally goes to go#ernment agencies? d none o) the a%o#e " 2. 3ayroll ta$ deposits are initially remitted to: % the %an' " . 3ayroll ta$ reports are initially remitted to: a go#ernment agenc$es " %. 6pdates of the ta$ rates data are stored in: a ta. rates data " &. 'hat is the process that compares total hours of each worker as shown by the attendance record with the hours reflected on the job time records for each employee? c reconc$le hours (or'ed " (. 'hat is the process that interfaces with the 78 to pro#ide the necessary journal entries to allocate employee payroll? % d$str$%ute la%or costs " *. 'hat is the process that is initiated by #alidated attendance time records? d pay employees "

+. 'hich of the following is processed in batches? % payroll " -. 'hich of the following is processed in the immediate mode? a HR act$#$t$es " %/. 'hich of the following is an e$ample of processing the company.s payroll for a fee? c payroll ser#$ce %ureau " %1. 'hich of the following has the inputs of attendance and work on specific jobs? a electron$c t$me management "

%2. )ccording to the flowchart of the payroll process, the payroll register is on a display in the column for c accounts paya%le department " % . )ccording to the flowchart of the payroll process, the appro#ed payroll disbursement #oucher is on display in the column for d cash$er " %%. 'hich of the following payroll related frauds has the highest median loss? a ghost employees " %&. 'hich of the following payroll related frauds has the lowest median loss? % )als$)$ed hours and salary " %(. 2mployee fraud schemes in the area of reimbursement of e$penses include all of the following e$cept9 c o#erstat$ng comm$ss$ons " %*. 'hich of the following control plans transfers the e$act amount of funds necessary to co#er payroll checks and related e$penses? d use payroll clear$ng account " %+. 'hich of the following control plans, when this entry balances as it should, we will detect and correct any discrepancies between the attendance time and job time? % d$str$%ute la%or costs "