54、A company uses a bank to process its weekly payroll. Time sheets and payroll adjustment forms (e.g., hourly rate changes, terminations) are completed and delivered to the bank, which prepares checks (cheques) and reports for distribution. To BEST ensure payroll data accuracy:
A、payroll reports should be compared to input forms.
B、gross payroll should be recalculated manually.
C、checks (cheques) should be compared to input forms.
D、checks (cheques) should be reconciled with output reports.
ANSWER: A
NOTE: The best way to confirm data accuracy, when input is provided by the company and output is generated by the bank, is to verify the data input (input forms) with the results of the payroll reports. Hence, comparing payroll reports with input forms is the best mechanism of verifying data accuracy. Recalculating gross payroll manually would only verify whether the processing is correct and not the data accuracy of inputs. Comparing checks (cheques) to input forms is not feasible as checks (cheques) have the processed information and input forms have the input data. Reconciling checks (cheques) with output reports only confirms that checks (cheques) have been issued as per output reports.
54.一家公司选择一间银行来处理每周的薪酬事务。工时卡和薪酬调整表（例如小时工资变化，解雇）制作完成并被传送给银行，银行接着准备支票和分发报告。为了确保薪酬数据的准确性：
A.薪酬报告应该和原始输入表比照
B.薪酬总额应该被手工重计算
C.支票应该和原始输入表比照
D.支票应该与最终的输出报告一致