An Internal Auditor Compared the Number of Human Resources Professionals

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.