During an audit of the human resources department, an internal auditor plans to evaluate controls over the employment termination process. If audit steps are to be prioritised, which one of the following would be performed first? An evaluation of …

Question

Accepted Answer

procedures used to communicate termination actions in the payroll department.

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the costs associated with filling vacancies and training of new staff.

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the reasons provided for termination of services documented in exit interview minutes.

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employee turnover rates for a certain number of years.

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