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:

French Army

The land-based and largest component of the French Armed Forces, responsible for national defense and contribution to international security and military engagements.

Space Race

The period of cold war competition between the United States and the Soviet Union to achieve significant milestones in space exploration from the late 1950s to the early 1970s.

Soviet Union

A socialist state that existed from 1922 to 1991 in Eastern Europe and Northern Asia, composed of multiple republics, and led by the Russian Communist Party.