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APA FPC-Remote Exam - Topic 1 Question 13 Discussion

Posted by Francoise on Oct 17, 2025 at 06:59 AM

All of the following elements are part of the control process EXCEPT:

Suggested Answer: C

Comprehensive and Detailed Explanation:

The payroll control process ensures accuracy and compliance by verifying records, preventing fraud, and reconciling financial transactions.

Batch Totals (Option A) -- Used to verify transaction accuracy.

System Edits (Option B) -- Automated controls to prevent errors.

Balancing & Reconciliation (Option D) -- Ensures payroll matches financial records.

Option C (Unauthorized Overtime) is incorrect because overtime management is an operational issue, not a control process.


Payroll.org -- Payroll Audit and Internal Control Procedures

IRS -- Payroll Recordkeeping and Compliance Guide

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29 comments · newest first
AL
Alita 7 months ago
I feel confident about this question!
FE
Fernanda 7 months ago
Unauthorized Overtime is more about management, not control.
GL
Glory 8 months ago
System Edits are also part of it.
MA
Malcom 8 months ago
Agreed! Batch Totals and Balancing are key.
LU
Luke 8 months ago
Yeah, it doesn't fit the control process.
AN
Annabelle 8 months ago
I think the answer is C) Unauthorized Overtime.
FA
Fanny 8 months ago
System Edits are crucial too, can't overlook those!
AR
Ariel 8 months ago
Batch Totals and Balancing are definitely part of it.
AL
Alonso 9 months ago
Wait, are we sure about that? Seems a bit off.
JO
Joesph 9 months ago
Totally agree, it doesn't fit the control process.
TO
Torie 9 months ago
C) Unauthorized Overtime is the odd one out.
JO
Joesph 9 months ago
D) Balancing and Reconciliation is essential for maintaining control, so that's not the right answer.
TA
Tamekia 9 months ago
B) System Edits is a key part of the control process, so that can't be the answer.
RO
Rolland 9 months ago
Ugh, I'm a little lost on this one. The control process is important, but I'm having trouble remembering all the specific elements. I'll have to review my notes and try to eliminate the options that don't fit.
ER
Ernestine 10 months ago
I thought the control process was all about keeping things in check, not letting things get out of control!
TO
Tom 10 months ago
C) Unauthorized Overtime is definitely not part of the control process.
AN
Annabelle 10 months ago
Unauthorized Overtime? That's just asking for trouble in the control process!
PE
Percy 11 months ago
I'm feeling pretty confident about this one. The control process is all about checks and balances, so C - Unauthorized Overtime - is clearly the answer that doesn't belong.
BR
Brandee 11 months ago
Okay, let's see. The control process is all about ensuring accuracy and preventing errors, so I'm guessing C is the answer since unauthorized overtime doesn't really fit with the other options.
KA
Karina 11 months ago
Hmm, I'm a bit unsure about this one. I know the control process involves things like batch totals, edits, and reconciliation, but I'm not sure which one is the odd one out. I'll have to think this through carefully.
EL
Elroy 11 months ago
This one seems pretty straightforward. I think the answer is C - Unauthorized Overtime, since that's not really part of the control process.
CA
Cassi 6 months ago
↳ replying to Elroy
Exactly, C stands out as the odd one out!
JO
Johna 7 months ago
↳ replying to Elroy
Batch totals and system edits are key.
LO
Lorrine 10 months ago
↳ replying to Elroy
Yeah, C is definitely not part of control.
TH
Theodora 10 months ago
↳ replying to Elroy
I agree, C makes the most sense.
TE
Tegan 12 months ago
Balancing and reconciliation are definitely part of the control process, but I’m a bit confused about how unauthorized overtime relates to it.
LO
Lorrie 12 months ago
I want to say that unauthorized overtime doesn't fit with the other options, but I could be mixing it up with something else we studied.
HE
Hermila 12 months ago
I feel like I saw a similar question in our practice tests. System edits seem like they should be included, but I can't recall if they are essential to the control process.
CA
Callie 1 year ago
I think I remember that batch totals and balancing are definitely part of the control process, but I'm not sure about unauthorized overtime.
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