APA Payroll Technology & Systems Flashcards

Which file format is most commonly used for electronic funds transfer (EFT) payroll payments in the US?

Answer: NACHA ACH

NACHA ACH (Automated Clearing House) format is the standard for EFT payroll direct deposit transactions in the US.

What does HRIS stand for in the context of payroll technology?

Answer: Human Resource Information System

HRIS stands for Human Resource Information System, a platform that integrates HR and payroll data management.

When implementing a new payroll system, what is the purpose of running parallel payrolls?

Answer: To test the new system against the old for accuracy

Parallel payroll processing compares output from the old and new systems simultaneously to verify accuracy before full cutover.

Which security practice is most critical for protecting employee payroll data in a cloud-based system?

Answer: Using role-based access controls (RBAC)

Role-based access controls ensure employees only access payroll data necessary for their specific job functions, limiting data exposure.

What is a system audit trail in payroll software used for?

Answer: Tracking all changes made to payroll records with timestamps and user IDs

An audit trail logs every change to payroll data, recording who made the change, what was changed, and when, supporting compliance and fraud detection.

Which integration between payroll and time-and-attendance systems reduces which type of error most effectively?

Answer: Manual data entry errors

Automated integration between time-and-attendance and payroll systems eliminates manual keying of hours, directly reducing data entry errors.