Discuss two control environment factors that have a pervasive effect on the human resource management process that an auditor should consider
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- The organizational structure of the entity, the human resource practices, and the methods used by the entity to assign authority and responsibility must be considered
- The auditor should consider the HR policy of the entity for hiring, training, promoting, and compensating employees. The HR policy should include the specific authority of hiring, and terminating the employees, fixing wage rate, making salary changes, and setting human resource development program
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