CPM Payroll Systems and Technology 3

Question 1

An employee self-service (ESS) portal most directly reduces payroll department workload by:

Accepted Answer

Allowing employees to update personal data and view pay stubs independently

Answer

ESS portals allow employees to update their own contact information, direct deposit details, W-4 elections, and access pay stubs, reducing calls and manual updates handled by payroll staff.

Question 2

What is 'straight-through processing' (STP) in the context of payroll systems?

Accepted Answer

Automated end-to-end payroll processing with no manual intervention

Answer

Straight-through processing (STP) refers to fully automated payroll processing from data input to payment disbursement without requiring manual steps or human intervention.

Question 3

A payroll manager discovers that the system calculated Social Security tax incorrectly for high earners mid-year. What is the FIRST corrective step?

Accepted Answer

Identify which employees were affected and by how much

Answer

Before any corrective action, the payroll manager must first identify which employees were affected and quantify the error amount to scope the required corrections.

Question 4

Which payroll system feature ensures that an employee's direct deposit cannot be changed without a secondary approval?

Accepted Answer

Dual approval workflow / segregation of duties control

Answer

A dual approval workflow enforces segregation of duties by requiring a second authorized user to approve sensitive changes like direct deposit routing number updates, preventing fraud.

Question 5

In payroll system terminology, what is an 'interface' between payroll and the general ledger (GL)?

Accepted Answer

An automated data transfer that posts payroll journal entries to the accounting system

Answer

A payroll-to-GL interface is an automated feed that transfers payroll journal entries (wages, taxes, deductions) from the payroll system to the accounting/general ledger system.

(CPM) Certified Payroll Manager Practice Test

(CPM) Certified Payroll Manager Practice Test

CPM Payroll Systems and Technology 3