Free Access APA.CPP-Remote.v2025-12-01.q89 Practice Test (Page 12)

Question 51

All of the following steps are required when initiating direct deposit for an employee EXCEPT:

A.getting authorization from the employee

B.pre-notification

C.receiving financial institution routing number

D.receiving employee's bank account number

Question 52

Under FLSA, how many hours must be paid at the overtime rate of pay for the following biweekly period:

Represents 8 hours of sick pay leave:

A.10

B.0

C.16

D.2

Question 53

An employer that falls victim to a phishing scheme should review which of the following documents?

A.Form 1042

B.Form 668-D

C.IRS Publication 15-B

D.IRS Publication 5027

Question 54

What is the payroll department manager responsible for in a company with strong internal controls?

A.assuring segregation of duties in the department

B.development company policy

C.initiating payroll transactions

D.writing the internal audit transaction test plan

Question 55

All of the following items qualify as a de minims fringe benefit EXCEPT:

A.occasional parties and picnics for employees

B.group legal services worth less than $70 annually

C.traditional holiday gifts, such as food items

D.occasional supper money for working overtime

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