Payroll-CPP: Certified Payroll Professional

Review 190 PAYROLL-CPP practice questions with answer explanations and community insights.

Question 1

Duplicating employer’s data as part of a disaster recovery plan can be accomplished by:

  1. protecting against power surges.
  2. rotating job assignments.
  3. shadowing or mirroring.
  4. developing audit trails.

Question 2

Payroll bank accounts must be reconciled regularly for all of the following reasons EXCEPT to:

  1. detect fraud.
  2. identify errors or irregularities.
  3. ensure that employees have been paid correctly.
  4. validate that deposits have been recorded correctly.

Question 3

An employee has total YTD supplemental wages in the amount of $1,000,000.00 and receives a $55,000.00 net bonus. The employee lives and works in a state that has a 5% supplemental withholding rate. Calculate the gross amount of the employee's bonus.

  1. $77,848.55
  2. $97,259.06
  3. $98,831.99
  4. $111,223.46

Question 4

System documentation should include all of the following functional areas EXCEPT:

  1. time entry.
  2. production cycle.
  3. check calculation.
  4. technical information.

Question 5

An employee enters data into the payroll system where it is collected and later processed with similar data. This method is known as:

  1. batch processing.
  2. real-time processing.
  3. interfacing.
  4. on-line processing.