CPP CPP Technology Applications 3

Question 1

What is the purpose of a payroll system's audit log feature?

Accepted Answer

To record all system changes with user, timestamp, and before/after values

Answer

Audit logs create an immutable record of who changed what and when, supporting compliance, forensics, and internal controls.

Question 2

When a payroll vendor offers a SaaS (Software as a Service) model, which party is responsible for system maintenance and upgrades?

Accepted Answer

The payroll vendor

Answer

In a SaaS model, the vendor hosts, maintains, and upgrades the software; the employer only configures and uses it.

Question 3

Which process ensures that payroll data totals match between the payroll system and the general ledger before posting?

Accepted Answer

Payroll reconciliation

Answer

Payroll reconciliation verifies that gross pay, deductions, taxes, and net pay totals agree between payroll and accounting systems.

Question 4

A company moves its payroll to a cloud-based system. Which shared responsibility model component remains the employer's obligation?

Accepted Answer

Employee data accuracy and access control configuration

Answer

Even in cloud deployments, employers are responsible for data accuracy, user access controls, and configuring the system correctly.

Question 5

What is the function of a Payroll Control Report generated at the end of a payroll run?

Accepted Answer

To summarize totals and exceptions so payroll staff can verify the run before funds are released

Answer

Control reports provide summary totals and flag exceptions, allowing payroll staff to review and approve the run before disbursement.

CPP - Certified Payroll Professional Practice Test