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?
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?
Evaluating the number of human resources professionals per employee in comparison to industry standards helps to determine the efficiency and effectiveness of the human resources department. This metric is directly related to the overall performance and capability of the department, rather than specific controls over payroll or hiring, or compliance with policies.
A and C describe on controls and D on compliance. The ratio of professional per employee reflects on the performance (competency) of HR. B is the best answer
Pls explain why the answer is B