1. Which of the following departments is most likely responsible for pay rate changes and changes in deductible amounts for employee? A) General Accounting B) Human Resources C) Treasury DJ Controller 2. The payroll and personnel cycle ends with which of the following even A) Interviewing job candidates B) Hiring a new employee C) Existing employees submitting requests for payment for work performed D) Issuance of paychecks 3. Which of the following includes all payroll transactions processed by the accounting system for a given period? A) Payroll journal B) Payroll transaction file C) Time report Dy Payroll summary 4. Which of the following is not one of the business functions for the payroll and personnel cycle? A) Payment of payroll B) Timekeeping and payroll ration C) Reconciliation of payroll account Dy Human resources and employment 5. Which department should be authorized to add and delete employees from the payroll or change pay rates and deductions? A) The supervising department B) The accounting department C) The human resources department D) The treasurer's department 6. Which of the following best describes the systems of internal control for payroll for large companies? A) Loosely structured but well controlled By Loosely structured and loosely controlled CHighly structured and well controlled D) Highly structured but loosely controlled 7. No individual with access to timecards, payroll records, or checks should also be permitted access to A) the computer C) personnel records Dy the canceled check files A surprise payroll payoff in which employees must pick-up and sign for their paycheck is one means of A) identifying employees who do not have proper work credentials B) establishing a tightly controlled, fraud-free work environment C) testing for nonexistent employees Dy identifying employees who have not submitted proper W-2 forms 9. Verification of the legitimacy of year-end unpaid bonuses to officers and employees can be accomplished by comparing the recorded accrual to the amount