Accounting Multiple Choice Question – 5 March 2026

For the following statement below about the internal controls over payroll, select whether the statement is True, False, No Significant or Material Impact, or No Impact.

• Reperformance of calculations is unnecessary where the payroll system is computerised.

Select ONE answer:

1. True
2. No Significant or Material Impact
3. False
4. No Impact

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 3

1. Not correct
2. Not correct
3. Correct – while the risk of errors can be reduced in a computerised payroll system, a sample of calculations should still be checked. This may also bring to light errors with standing data and input.
4. Not correct

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