For each control deficiency, identify the risk and a control that can be used to mitigate that risk.

$1.$

$2.$

The company does not have a formal

process for capacity planning or department budgeting in relation to employee decisions, as managers have full discretion over hiring and compensation.

In some instances, the hiring manager issues offer letters prior to notifying HR$.$

$3.$

The company's background check provider does not have an independent internal

control report in place.

$4.$

$5.$

The employee's job description is not communicated as part of the new hire package. In addition, the company has numerous positions with few differences in responsibilities.

The company has multiple stand$-$alone policies instead of a comprehensive employee handbook.

$6.$

New hires must print and sign the new hire paperwork.

SUPPORT

There is no formal process in place for