Chapter 14—The Human Resources Process (HR) Management and Payroll Processes MULTIPLE CHOICE 1. The process of preparing paychecks for hourly employees is triggered by which of the following data flows? a validated attendance time cards . 2. Information for distributing labor charges to jobs, departments, or other accounts comes primarily from: b job time tickets . 3. In a payroll system logical DFD, all of the following processes likely would provide updates to the general ledger except for: a reconcile hours worked . 4. The control plan independent reconciliation of payroll bank account is directed primarily at achieving which of the following control goals? c Ensure security of resources. . 5. Which of the following activities related to payroll is not an effective control plan? d After their preparation, paychecks should be delivered directly to the employees' . supervisors for distribution to the employees. 6. According to the text, what is the process of managing how people are hired, developed, assigned, motivated and retained that presumes that employees are a strategic investment? c human capital management . 7. Which of the following began with the handling of payroll, personnel administration, and later added the functions of recruiting and employee relations? b personnel management . 8. Which of the following recognized the importance of personnel in achieving organizational objectives, but viewed personnel as something that could be controlled? a human resource management . 9. Which of the following is based on the three principles of, individuals’ value to the organization, a broad definition of human assets, and that a person’s relationship with the organization must be nurtured for maximum lifetime value? c human capital management . 10. Which of the following is not part of the information provided by HR management to support management decisions d none of the above . 11. Which of the following is false regarding the payroll management process? b was traditionally considered part of the HR management process . 12. The HR module in most ERP systems includes all of the following except: d none of the above . 13. All of the following are advantages of integrating the HR and payroll processes except:
b data redundancy . 14. The key functions of planning and forecasting HR needs, analyzing job skills, assisting in recruiting, and helping new hires adjust to their work environment is the job position of the manager of: d personnel planning and staffing . 15. The key functions of handling employee complaints and negotiating with unions is the job position of the manager of: b employee and industrial relations . 16. The key functions of meeting information needs of personnel and serving as a liaison between the IT department and the personnel department is the job position of the manager of: c human resource systems . 17. The key functions of assisting managers in setting rewards for good employee performance, helping line managers provide training or take disciplinary action, and reducing employee turnover by helping workers achieve their career goals is the job position of the manager of: a personnel appraisal and development . 18. According to the flowchart for the HR management process, the capturing of information about HR related events is: a enter HR data . 19. According to the flowchart for the HR management process, satisfying immediate hiring needs is part of the process of: b enter employment request . 20. According to the flowchart for the HR management process, the flowchart begins in: a various departments . 21. According to the flowchart for the HR management process, the update of employee/payroll master data and preparing documents, screens and reports is in the column for: c computer . 22. According to the flowchart for the HR management process, needs requests, supervisor review, employee termination, and employee requests are approved in the column for: d HR department . 23. Payroll reports may be provided to all of the following except: d none of the above . 24. Which of the following data stores is updated when employees gain new on the job training? b skills inventory data . 25. Which of the following data stores is updated for job specifications? a labor force planning data . 26. The payroll supervisor usually reports to: c the controller .
27. Internal audit usually reports to: d the chief financial officer . 28. Which 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 time records . 29. Which of the following shows start and stop times with the purpose of allowing the distribution of payroll costs to work in process? b job time records . 30. Which of the following is a data flow that generally goes to insurance companies? c payroll contribution notice . 31. Which of the following is a data flow that generally goes to government agencies? d none of the above . 32. Payroll tax deposits are initially remitted to: b the bank . 33. Payroll tax reports are initially remitted to: a government agencies . 34. Updates of the tax rates data are stored in: a tax rates data . 35. What 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 reconcile hours worked . 36. What is the process that interfaces with the GL to provide the necessary journal entries to allocate employee payroll? b distribute labor costs . 37. What is the process that is initiated by validated attendance time records? d pay employees .
38. Which of the following is processed in batches? b payroll . 39. Which of the following is processed in the immediate mode? a HR activities . 40. Which of the following is an example of processing the company’s payroll for a fee? c payroll service bureau . 41. Which of the following has the inputs of attendance and work on specific jobs? a electronic time management .
42. According to the flowchart of the payroll process, the payroll register is on a display in the column for c accounts payable department . 43. According to the flowchart of the payroll process, the approved payroll disbursement voucher is on display in the column for d cashier . 44. Which of the following payroll related frauds has the highest median loss? a ghost employees . 45. Which of the following payroll related frauds has the lowest median loss? b falsified hours and salary . 46. Employee fraud schemes in the area of reimbursement of expenses include all of the following except” c overstating commissions . 47. Which of the following control plans transfers the exact amount of funds necessary to cover payroll checks and related expenses? d use payroll clearing account . 48. Which 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? b distribute labor costs .
