An Internal Auditor Compared the Number of Human Resources Professionals

question 432

Multiple Choice

An internal auditor compared the number of human resources professionals per employee with industry standards. This comparison would assist the auditor in evaluating which of the following areas?

• A) Sufficiency of controls over payroll rate increases.
• B) Current level of performance of the human resources department.
• C) Adequacy of controls over hiring new employees.
• D) Degree of compliance with human resources policies.

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Definitions:

Seminiferous Tubules

Narrow, coiled tubules within the testes where sperm are produced.

Cremaster

A muscle that raises and lowers the testes in response to temperature changes and sexual arousal, helping regulate testicular temperature.

Dartos

is a layer of smooth muscle in the scrotum that contracts in response to cold, wrinkling the scrotal skin and helping to regulate the temperature of the testes.

Scrotal Sac

The pouch of skin holding and protecting the testicles in male mammals, also aiding in temperature regulation for spermatogenesis.